Publication 519 |
2001 Tax Year |
Forms To File
The U.S. income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of
the tax year.
Resident at end of year.
You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U.S. resident on the last day of the
tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year
you are a nonresident. You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark "Dual-Status Statement" across the
top.
Nonresident at end of year.
You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and
who is not a U.S. resident on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your
return to show the income for the part of the year you are a resident. You can use Form 1040 as the statement, but be sure to mark "Dual-Status
Statement" across the top.
Former long-term residents are required to file Form 8854 with their dual-status return for the last year of U.S. residency. To determine if you
are a former long-term resident, see Expatriation Tax in chapter 4.
Statement.
Any statement must have your name, address, and taxpayer identification number on it. You do not need to sign a separate statement or schedule
accompanying your return, since your signature on the return also applies to the supporting statements and schedules.
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