Nonresident or Dual Status Alien Spouse

[melanie-ruiz14]

Would my husband be a nonresident alien or dual-status alien spouse if he became a United States resident in 2025? All of 2024 he wasn't a United States resident

[DavidD66]

If he becomes a resident in 2025 under the substantial presence test, he may choose to be treated as a dual status resident for the 2024 taxable year if certain tests are met.  For details see the First-Year Choice topic of Chapter 1 in Publication 519, U.S. Tax Guide for Aliens.