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CAUTION

If you meet this exception, file Form 8840, Closer Connection Exception Statement for Aliens, with your final income tax return.

Residence determined by tax treaty. If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) . A dual-resident taxpayer is one who is a resident of both the United States and another country under each country’s tax laws. The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U.S. income tax. For purposes other than figuring your tax, you will be treated as a U.S. resident.

Line 13. Digital assets. Digital assets are any digital representations of value that are recorded on a cryptographically secured distributed ledger or any similar technology. For example, digital assets include non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal income tax purposes.

• Received digital assets as payment for property or services provided;

Check the “Yes” box for line 13 if at any time during 2026, you:

• Received (as a reward, award, or payment for property or services) a digital asset (or any financial interest in any digital asset); or

• Sold, exchanged, or otherwise disposed of a digital asset (or any financial interest in any digital asset).

For example, check “Yes” if at any time during 2026 you:

TIP

For more information, go to IRS.gov/Individuals/ International-Taxpayers/Tax-Treaties.

Dual-status tax year. A dual-status tax year is one in which you have been both a resident alien and a nonresident alien. The most common dual-status tax years are the years of arrival and departure. In figuring your income tax liability for a dual-status tax year, different U.S. income tax rules apply to each status. You must follow these rules in completing Form 1040-C. See the Instructions for Form 1040-NR for details.

Certain resident aliens who leave the United