Dual-status Taxpayer

Dual-status Taxpayer means:
an alien who is both a nonresident alien and a resident alien during the same tax year.

Description and Definition of Dual-Status Taxpayer

An alien who is a resident part of the tax year and a non-resident the other part of the tax year.

Resources

See Also

Further Reading

• Dual-Status Taxpayer in the West's Tax Law Dictionary
• Dual-Status Taxpayer in “A Dictionary of Taxation”