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IRS.gov Website
Publication 519
taxmap/pubs/p519-001.htm#en_us_publink1000222114

Chapter 1
Nonresident Alien or Resident Alien?(p3)

For Use in Tax Year 2017

taxmap/pubs/p519-001.htm#en_us_publink1000177216Introduction

You should first determine whether, for income tax purposes, you are a nonresident alien or a 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.

taxmap/pubs/p519-001.htm#TXMP5c12d045

Useful items

You may want to see:


Form (and Instructions)
 1040: U.S. Individual Income Tax Return
 1040A: U.S. Individual Income Tax Return
 1040NR: U.S. Nonresident Alien Income Tax Return
 8833: Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
 8840: Closer Connection Exception Statement for Aliens
 8843: Statement for Exempt Individuals and Individuals With a Medical Condition
See chapter 12 for information about getting these forms.
taxmap/pubs/p519-001.htm#en_us_publink1000222116

Nonresident Aliens(p3)

For Use in Tax Year 2017
rule
If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens.