KurtL1
Expert Alumni

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Per IRS Publication 519 - U.S. Tax Guide you can be both a nonresident alien and a resident alien during the same tax year. This usually occurs in the year you arrive in or depart from the United States.

 

In chapter 6 of the publication it goes on to state you have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year.

 

Because met the  Substantial Presence Test by the end of the year you became a resident alien at that time.

 

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