Dual Status Applicant

Dual Status situations generally occur in the year an alien first arrives in the United States (the year the alien becomes a U.S. Resident for tax purposes), or the year the alien departs from the U.S. (losing or giving up residency status). The dates of residency, on line 4a of Form 8802, must be entered in the dual resident field.

U.S. citizens and green card holders are considered dual status residents when their citizenship or green card holder status was lost during the calendar year.

U.S. residents whose residency termination date occurred during the tax year are also considered dual resident aliens.

Dual status residents must enter the dates of U.S. resident status on line 4a of Form 8802.