You are a resident of the United States for tax purposes during the entire calendar year of {forWhat56} and should file a resident return. 

If you are married to a nonresident or dual status spouse, you and your spouse can elect to file a joint resident return. If you do so, you and your spouse are required to report your worldwide income for the entire calendar year. The foreign tax credit and/or the foreign earned income exclusion are available to eliminate double taxation. 

You are a dual status resident if you activated your green card, or dual status alien if you surrendered it.

If you activated your green card in {forWhat56}, you are considered a resident of the United States for tax purposes from the first day during {forWhat56} you were present in the United States if you passed the substantial presence test, and if you didn't pass the substantial presence test, from the date you activated your green card. You should file Form 1040 with a dual status statement (Form 1040nr). On the dual status return, you must report your worldwide income after your residency starting date, and only your US source income prior to your residency starting date. The dual status return cannot be filed jointly and the standard deduction is not allowed.

Election to be a resident for the entire year.  If you are married, you can elect to file a joint resident return with your spouse (under IRC Section 6013(h)) if you both agree to be treated as residents for the entire calendar year. This rule applies even if your spouse is a nonresident or is also a dual status resident. If you make the election, you and your spouse are required to report your worldwide income for the entire calendar year. The foreign tax credit and/or the foreign earned income exclusion are available to eliminate double taxation. 

If you surrendered your green card during the year, you cease to be a US resident on your residency termination date. This is 1) the last day in the year you were physically present in the United States if you met the substantial presence test; 2) the last day you were no longer a lawful permanent resident of the United States if you met the green card test; or 3) the later of 1) or 2) if you met both tests. You should file Form 1040nr with a dual status statement (Form 1040). You must report your worldwide income prior to your residency termination date, and only your US source income after your residency termination date.   

Change From A or G Visa Status or No Longer Meeting Professional Athlete Requirements

Changing from one of these visa categories to a visa status that is not exempt from the substantial presence test presents options. If you passed the substantial presence test in the same calendar year after your visa change, you are a dual status taxpayer.  

If you did not pass the substantial presence test after your change, you are generally treated as a nonresident for the calendar year. As a nonresident, you are required to report only U.S. source income on the nonresident return. You are not required to report holdings in foreign bank accounts or foreign financial assets. However, even if you did not pass the substantial presence test after your change, you might qualify to be classified as a resident, if this is advantageous. 

First Year Choice: There is a special election called the "first year election" [IRC Sec. 7701(b)(4)] to be treated as a resident alien from your arrival (or date of visa change) if you satisfy the following tests: You are a resident alien under the substantial presence test for the immediately following year; you are present in the United States during the election year for a period of 31 consecutive days after the visa change; and your days of U.S. presence are 75% or more of the total days between the beginning of the 31 day period and December 31. If you make the election, you will be a dual-status alien. On a dual status return you are subject to U.S. tax on worldwide income received after your residency starting date.

Joint Return Election for Married Taxpayers: For dual-status taxpayers (and those treated as dual-status under the "first year election") an additional election allows you and your spouse to file a joint resident return, and be treated as residents of the US for the entire year [Sec. 6013(h)]. If you file a joint resident return, you can claim a spousal exemption, the joint standard deduction and the more favorable rates for joint filing. However, you must report worldwide income of both spouses for the entire year. Double taxation can be reduced or eliminated with the foreign tax credit. For this option, we will need information about any non-US income and expenses for the entire calendar year for both spouses. Lower joint return rates, the higher standard deduction, and broader allowance of deductions and credits generally make a joint return more advantageous than filing separately, but a high amount of non-US income offsets these benefits.

Change To A or G Visa Status

When changing to these visa categories during the calendar year, you are treated as a nonresident if you did not pass the substantial presence test prior to the change. In this case, you must file a non-resident return. If you did pass the substantial presence test during the calendar year prior to the visa change, you are considered a dual status alien, and must file a dual status return.

You are a nonresident alien and must file a nonresident return. 

You are an "exempt individual" while you are an A or G visa holder, or while you are a professional athlete temporarily in the United States to compete in a charitable sporting event. This does not mean you are exempt from taxation in the United States. It means that you do not count days toward the substantial presence test during the period you are an exempt individual. You are therefore automatically considered a nonresident if you are an exempt individual for the entire year. If you are a professional athlete, you can exclude only the days on which you actually competed in the charitable sports event.

As a nonresident, you should file Form 1040NR or Form 1040NR-EZ. You are required to report only U.S. source income on the nonresident return. You are not required to report holdings in foreign bank accounts or foreign financial assets. The standard deduction cannot be claimed, and generally only one personal exemption or family credit is allowed on the nonresident return. 

Change From F, J, M or Q Visa Status

Changing from one of these visa categories to a visa status that is not exempt from the substantial presence test presents options. If you passed the substantial presence test in the same calendar year after your visa change, you are a dual status taxpayer.  

If you did not pass the substantial presence test after your change, you are generally treated as a nonresident for the calendar year. As a nonresident, you are required to report only U.S. source income on the nonresident return. You are not required to report holdings in foreign bank accounts or foreign financial assets. However, even if you did not pass the substantial presence test after your change, you might qualify to be classified as a resident, if this is advantageous. 

First Year Choice: There is a special election called the "first year election" [IRC Sec. 7701(b)(4)] to be treated as a resident alien from your arrival (or date of visa change) if you satisfy the following tests: You are a resident alien under the substantial presence test for the immediately following year; you are present in the United States during the election year for a period of 31 consecutive days after the visa change; and your days of U.S. presence are 75% or more of the total days between the beginning of the 31 day period and December 31. If you make the election, you will be a dual-status alien. On a dual status return you are subject to U.S. tax on worldwide income received after your residency starting date.

Joint Return Election for Married Taxpayers: For dual-status taxpayers (and those treated as dual-status under the "first year election") an additional election allows you and your spouse to file a joint resident return, and be treated as residents of the US for the entire year [Sec. 6013(h)]. If you file a joint resident return, you can claim a spousal exemption, the joint standard deduction and the more favorable rates for joint filing. However, you must report worldwide income of both spouses for the entire year. Double taxation can be reduced or eliminated with the foreign tax credit. For this option, we will need information about any non-US income and expenses for the entire calendar year for both spouses. Lower joint return rates, the higher standard deduction, and broader allowance of deductions and credits generally make a joint return more advantageous than filing separately, but a high amount of non-US income offsets these benefits.

Change To F, J, M or Q Visa

When changing to these visa categories during the calendar year, you are treated as a nonresident if you did not pass the substantial presence test prior to the change. In this case, you must file a non-resident return. If you did pass the substantial presence test during the calendar year prior to the visa change, you are considered a dual status alien, and must file a dual status return.

You are a nonresident alien and must file a nonresident return. 

Students: You are an "exempt individual" while you are an F, J, M or Q student visa holder, but only during the first five calendar years you are present in the United States. The five years could be any time in your lifetime that you visited the United States in F, J, M or Q status. This does not mean you are exempt from taxation in the United States. It means that you do not count days toward the substantial presence test during the period you are an exempt individual. You are therefore automatically considered a nonresident if you are an exempt individual for the entire year.

Non-student J visa holders: If you are teacher or trainee J visa holder, working for a US employer, or an immediate family member, you are an "exempt individual" only if you were not exempt as a teacher, trainee or student for any part of two of the six preceding calendar years. Therefore, unlike for student visa holders, your period of nonresidency can reoccur if you leave the United States and return. 

If you are employed in the United States by a foreign employer for your entire visit, you are an "exempt individual" only if you were not exempt as a teacher, trainee or student, for any part of four of the six preceding calendar years. 

As a nonresident, you should file Form 1040NR or Form 1040NR-EZ. You are required to report only U.S. source income on the nonresident return. You are not required to report holdings in foreign bank accounts or foreign financial assets. The standard deduction cannot be claimed, and generally only one personal exemption is allowed on the nonresident return. 

You Did Not Pass The Substantial Presence Test

As a nonresident, you are required to report only U.S. source income on the nonresident return. You are not required to report holdings in foreign bank accounts or foreign financial assets. However, if you were present in the United States at least 31 days during the calendar year, even if you did not pass the substantial presence test, you might qualify to be classified as a resident for tax purposes, for at least part of the year, if you wish to make the election. 

First Year Choice: There is a special election called the "first year election" [IRC Sec. 7701(b)(4)] to be treated as a resident alien from your arrival (or date of visa change) if you satisfy the following tests: You are a resident alien under the substantial presence test for the immediately following year; you are present in the United States during the election year for a period of 31 consecutive days after the visa change; and your days of U.S. presence are 75% or more of the total days between the beginning of the 31 day period and December 31. If you make the election, you will be a dual-status alien. On a dual status return you are subject to U.S. tax on worldwide income received after your residency starting date.

Joint Return Election for Married Taxpayers: For dual-status taxpayers (and those treated as dual-status under the "first year election") an additional election allows you and your spouse to file a joint resident return, and be treated as residents of the U.S. for the entire year [Sec. 6013(h)]. If you file a joint resident return, you can claim a spousal exemption, the joint standard deduction and the more favorable rates for joint filing. However, you must report worldwide income of both spouses for the entire year. Double taxation can be reduced or eliminated with the foreign tax credit. Lower joint return rates, the higher standard deduction, and broader allowance of deductions and credits generally make a joint return more advantageous than filing separately, but a high amount of non-US income offsets these benefits.

You Passed The Substantial Presence Test

You are considered a resident of the U.S. for tax purposes, beginning with the first day you were present in the United States during the current calendar year.

• If you did not pass the substantial presence test for the prior calendar year, you are considered a resident for the entire year if you were present on January 1 of the current year. 
• If you passed the substantial presence test for the prior calendar year, you are considered a resident for the current calendar year, even if you were not present on January 1.  

Dual Status Incoming: When you arrive in the United States as a nonresident during the calendar year and pass the substantial presence test, your residency starting date is the day of your arrival. You are therefore classified as a dual status alien, and you generally must file a dual status return. On a dual status return, you report only your US source income (if any) during the period you are a nonresident, and your worldwide income during the period you are a resident.

Joint Return Election for Married Taxpayers: If you are married, and would rather file a joint return, there is an option. For dual-status taxpayers, an election allows you and your spouse to file a joint resident return, and be treated as residents of the U.S. for the entire year [Sec. 6013(h)]. If you file a joint resident return, you can claim a spousal exemption, the joint standard deduction and the more favorable rates for joint filing. However, you must report worldwide income of both spouses for the entire year. Double taxation can be reduced or eliminated with the foreign tax credit. Lower joint return rates, the higher standard deduction, and broader allowance of deductions and credits generally make a joint return more advantageous than filing separately, but a high amount of non-US income offsets these benefits.

Dual Status Outgoing: If you passed the substantial presence test, then left the United States permanently during the calendar year, you cease to be a U.S. resident on your residency termination date, which is generally December 31. However, if your tax home was in a foreign country and you had a closer connection to that foreign country after your departure from the United States, your residency termination date can be the last day during the calendar year that you were physically present in the United States.

A statement must be filed with your tax return to establish your residency termination date, if earlier than December 31. You must sign and date this statement and include a declaration that it is made under penalties of perjury. 

With a termination date earlier than December 31, you are a dual status alien and must file a dual status return. On a dual status return, you report only your U.S. source income during your period of non-residency, and your worldwide income during the period of residency.