You should first determine whether, for income tax purposes, you
are a nonresident alien or a resident alien. Figure 1-A
will help you find whether you are a nonresident or resident
alien.
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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