Introduction You have a dual-status tax year when you have been both a residentalien and a nonresident alien in the same year. Dual status does notrefer to your citizenship, only to your resident status in the UnitedStates. In determining your U.S. income tax liability for adual-status tax year, different rules apply for the part of the yearyou are a resident of the United States and the part of the year youare a nonresident. The most common dual-status tax years are the years of arrival anddeparture. See Dual Status Aliens in chapter 1. Sovata uebernachtungIf you are married and choose to be treated as a U.S. resident forthe entire year, as explained in chapter 1luxury hotels in Bergen,the rules of this chapter do not apply to you for that year.