Dual-Status Taxpayer

A taxpayer that has met the criteria to be both a resident and nonresident alien in a single tax year. The duality of the taxpayer's status pertains only to residence, not citizenship. Only non-U.S. citizens can meet the criteria for this status.

Also known as "dual-status aliens."


Dual-status taxpayers must apply different rules to the taxation of their income earned while a resident alien versus a nonresident. For the portion of the year in which they are classified as resident aliens, they are taxed on all forms of income regardless of source. For the nonresident portion, they are taxed only on income from domestic sources.