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Dual Status Taxpayers

In this course, you will learn how dual status aliens are taxed, which forms to file and which elections are available for starting U.S. residency and ending U.S. residency.  If you have clients that are moving into or out of the United States, this course will explain how to file as well as some basic elections available which may benefit their situation.

 Learning Objectives

After taking this course, participants will be able to:

  1. Define dual status alien;
  2. Describe when a dual status return is prepared;
  3. Explain how the substantial presence test is met;
  4. Explain how the green card test is met;
  5. Describe residency starting and ending dates;
  6. Describe how to file a dual-status return
  7. Identify the restrictions on itemized deduction, exemptions, and additional tax credits for dual status taxpayers

Course Guidelines

  • The self-study format allows you to access the material online 24/7 and study at your own pace
  • All Self-Study courses are to be completed, and the final exam submitted, within 1 year from the date of purchase as shown on your invoice. No extensions will be allowed.
  • To obtain CE credit, the participant must obtain a passing score of at least 70%.  Test takers will not be provided feedback on incorrect answers
  • Complete your final exam at any time and get graded instantly. You can retake the exam up to three times at no additional charge.
  • Upon passing the exam, you will be able to print your own certificate of completion.


This course material deals with complex matters and may not apply to particular facts and circumstances.  As well, the material contained reflects laws and practices which are subject to change.  For these reasons, the course material should not be relied upon as a substitute for specialized professional advice