Residency Tool

Dual-Status Tax Year Validator 2026-2030

Work out whether a tax year is a dual-status year, your residency starting and termination dates, the resident and nonresident day counts, and which return to file, for years 2026 through 2030.
IRC §7701(b)Treas. Reg. §301.7701(b)-4Pub. 519
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How this validator works

You are dual status when you are a resident alien for part of a calendar year and a nonresident alien for the rest, which usually happens in the year of arrival or departure. Enter the facts below; the result updates as you type. All tests here are statutory and are not indexed for inflation, so only the calendar (leap years and weekdays) changes from one year to the next. Dates must fall inside the selected tax year.
1

Tax Year and Status in Adjacent Years

IRC §7701(b)(1)(A) applies to calendar years.
If yes and you are a resident for any part of this year, residency starts January 1. Treas. Reg. §301.7701(b)-4(a); IRC §7701(b)(2)(A)(i); Pub. 519, ch. 1.
If you are a resident in any part of the following year, the residency termination date is December 31. IRC §7701(b)(2)(B)(iii).
2

Green Card Test

IRC §7701(b)(1)(A)(i). You remain an LPR until the status is taken away or administratively or judicially determined to be abandoned (Pub. 519, ch. 1).
A treaty tie-breaker nonresident is treated as a nonresident for computing US tax (IRC §7701(b)(6)(B); Pub. 519, ch. 1). This tool does not model that case; see the note in the results.
3

Substantial Presence Test

Count days physically present in the United States. Exclude days of exempt individuals (for example certain students, teachers and trainees on F, J, M or Q visas), days in transit, regular commuter days from Canada or Mexico, and medical-condition days under IRC §7701(b)(3)(D) and Treas. Reg. §301.7701(b)-3.

Counted in full.
Counted at one-third.
Counted at one-sixth.
Closer connection exception, available only if present fewer than 183 days this year. IRC §7701(b)(3)(B); Pub. 519, ch. 1.
If yes, the closer connection exception is not available. IRC §7701(b)(3)(C); Pub. 519, ch. 1.
6

Marital Status (for the Election Note)

Marriage does not create dual status. It only matters for the election to be treated as a resident for the entire year. IRC §6013(g), (h).
7

Results

8

Assumptions and Sources

Assumptions & sources
ParameterValue (selected year)StatusCitation
Projected years. The residency tests are statutory and are not indexed, so 2027 through 2030 use the same rules as 2026. Only the calendar differs. Filing forms and instructions for those years have not been published, so form names, check boxes and filing-method rules are taken from Publication 519 (2025) and should be rechecked against the year's instructions. Not tax advice.
Last verified: October 29, 2026
Authority: IRC §7701(b)(1)-(4), (b)(6); IRC §6013(g), (h); IRC §877(e)(2); IRC §7503; Treas. Reg. §301.7701(b)-3; Treas. Reg. §301.7701(b)-4(a), (b), (c)(1), (c)(3); Treas. Reg. §1.871-13; IRS Publication 519 (2025), chapters 1, 6 and 7.
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Nothing on this page constitutes legal, tax, accounting, or professional advice, and no professional relationship is created by your use of this website. CPA Validated is an educational website for information purposes only. Information should be verified against current primary authority, including the Internal Revenue Code, Treasury regulations, IRS guidance, and applicable state or local law, before being relied upon or acted on. Calculator outputs are estimates only and may be incomplete or inaccurate depending on the facts, assumptions, and inputs used. CPA Inc. and tk.cpa disclaim liability to the fullest extent permitted by law. Full disclaimer: cpavalidated.com/disclaimer.html