Do not count any days you intended to leave but could not leave the United States because of a medical condition that developed while you were in the United States. Even if you meet the substantial presence test, you can be treated as a nonresident alien if you are present in the United States for fewer than 183 days during the current calendar year, you maintain a tax home in a foreign country during the year and you have a closer connection to that country than to the United States. This does not apply if you have applied for status as a lawful permanent resident of the United States or you have an application pending for adjustment of status.
An A-2 visa holder may need to file Form 1040NR U.S. Nonresident Alien Income Tax Return, as outlined in Memorandum Number AM2011-001, issued by the IRS Office of Chief Counsel as their days of physical presence in the United States are excluded for purposes of the substantial presence test.
Sometimes, a tax treaty between the United States and another country will provide special rules for determining residency for purposes of the treaty. An alien whose status changes during the year from resident to nonresident, or vice versa, generally has a dual-status for that year and is taxed on the income for the two periods under the provisions of the law that apply to each period. Topic 851 Resident and Non-resident Aliens provides more information on the dual-status tax year. Chapter 6 of IRS Publication 519 U.S. Tax Guide for Aliens also contains detailed information on filing in a dual-status tax year.
Which Form to File?
If you are a nonresident alien you must file Form 1040NR or Form 1040NR-EZ if you are engaged in a trade or business in the United States or have any other U.S. source income on which the tax was not fully paid by the amount withheld. File Form 1040NR or Form 1040NR–EZ with the Internal Revenue Service Center, Philadelphia, Pennsylvania 19255–0215.
If you are a resident alien you must follow the same tax laws as U.S. citizens. You are taxed on income from all sources, both within and outside the United States. You will file Form 1040EZ, Form 1040A, or Form 1040 depending on your tax situation.
For more information, please refer to IRS Publication 519 U.S. Tax Guide for Aliens.
If the tax information you need relating to this topic is not addressed within Publication 519, you may call the IRS International Tax Law hotline at (215) 516–2000. This is not a toll–free number.