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IRS.gov Website
Publication 519
taxmap/pubs/p519-026.htm#en_us_publink1000222522

Chapter 6
Dual-Status Tax Year(p32)


taxmap/pubs/p519-026.htm#en_us_publink1000177221Introduction

You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Dual status does not refer to your citizenship; it refers only to your resident status in the United States. In determining your U.S. income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident.
The most common dual-status tax years are the years of arrival and departure. See Dual-Status Aliens in chapter 1.
If you are married and choose to be a nonresident spouse treated as a resident, as explained in chapter 1, the rules of this chapter do not apply to you for that year.

taxmap/pubs/p519-026.htm#TXMP307a3b43

Useful items

You may want to see:


Publication
 503  Child and Dependent Care Expenses
 514  Foreign Tax Credit for Individuals
 575  Pension and Annuity Income
Form (and Instructions)
 1040: U.S. Individual Income Tax Return
 1040-C: U.S. Departing Alien Income Tax Return
 1040-ES: Estimated Tax for Individuals
 1040-ES (NR): U.S. Estimated Tax for Nonresident Alien Individuals
 1040NR: U.S. Nonresident Alien Income Tax Return
 1116: Foreign Tax Credit
See chapter 12 for information about getting these publications and forms.
taxmap/pubs/p519-026.htm#en_us_publink1000222525

Tax Year(p32)

rule
You must file your tax return on the basis of an annual accounting period called a tax year. If you have not previously established a fiscal tax year, your tax year is the calendar year. A calendar year is 12 consecutive months ending on December 31. If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U.S. resident for any calendar year, you will be treated as a U.S. resident for any part of your fiscal year that falls within that calendar year.