Publication 519 |
2001 Tax Year |
Introduction
You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. Figure 1-A will help
you make this determination.
If you are both a nonresident and resident in the same year, you have a dual status. Dual status is explained later. Also explained later are a
choice to treat your nonresident spouse as a resident and some other special situations.
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