Dual-Status Taxpayer Law and Legal Definition

Dual-status taxpayer is an alien who is a resident part of the tax year and a nonresident the rest of the tax year. The duality of the taxpayer's status affects only to his/her residence, not citizenship. A dual-status taxpayer has to pay taxes in accordance with the rules regulating to a resident alien versus a nonresident. Dual-status taxpayer is also known as "dual-status aliens."