Note:

Refer applicants needing more information on eligibility to file a first-year residence election to Treas. Reg. Sec. 301.7701(b)-4(c)(3).

Generally, A1, F1, M1, J1 and Q1 Visa Holders and their families (A2, A3, F2, F3, M2, J2, Q2, etc.) are not eligible for U.S. residency certification. If an application is received from one of these type of visa holders, who filed a Form 1040, the applicant must provide an explanation as to why the Form 1040 was filed, and provide proof that the applicant's worldwide income was reported on the Form 1040.

Place the case in status 702.

Forward all applications with documentation to the P&A Analyst for approval.

Treat an individual applicant as Dual Status taxpayers when, during the tax year for which certification is requested, the individual was both:

A U.S. resident

A nonresident