Dual-Status Taxpayer

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.


Investment dictionary. . 2012.

Игры ⚽ Нужна курсовая?

Look at other dictionaries:

  • McGuffey School District — Address 90 McGuffey Drive Claysville, Pennsylvania, Washington, 15323 …   Wikipedia

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • Mechanicsburg Area School District — Address 100 E. Elmwood Ave, 2nd floor Mechanicsburg, Pennsylvania, Cumberland …   Wikipedia

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

  • Montgomery Area School District — Address 120 Penn Street Montgomery, Pennsylvania, Lycoming, 17752 …   Wikipedia

  • TAXATION — This article is arranged according to the following outline: historical aspects legal aspects the biblical period the talmudic period the post talmudic period in general yardsticks of tax assessment taxable property Place of Residence, Business,… …   Encyclopedia of Judaism

  • Mount Carmel Area School District — For other schools with the same name, see Mount Carmel High School. Mount Carmel Area School District Address 600 West 5th Street …   Wikipedia

  • Oil City Area School District — Address 825 Grandview Road Oil City, Pennsylvania, Venango, 16301 …   Wikipedia

  • United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

Share the article and excerpts

Direct link
… Do a right-click on the link above
and select “Copy Link”