What is an alien called who has both nonresident and resident status during the same tax year?

A person who has both nonresident and resident status during the same tax year is referred to as a dual status alien. This classification occurs when an individual's residency status changes within a calendar year, often due to meeting the substantial presence test for part of the year or obtaining residency through a valid visa.

Understanding this term is essential in tax compliance, as dual status aliens are subject to different tax rules than either nonresidents or full residents. For example, they may be required to file their taxes using different forms and report income differently depending on their status during various portions of the year.

When considering the other options, while foreign national can refer to any individual who is not a citizen, it does not specifically address the dual residency status within a tax year. Tax resident generally applies to individuals who meet certain residency criteria for the entire year, and temporary resident usually refers to those who hold non-immigrant visas and do not have the dual status distinction. Thus, dual status alien is the most accurate term for someone who has both nonresident and resident status in the same tax year.