Dual-Status Taxpayer

If you're a foreigner visiting another country, your tax returns can get complicated. It's a drag to be Thanos' accontant.

Take the designation of a "dual-status taxpayer."

You're visiting the U.S. from Iceland, mostly to get away from Bjork. You get here during the summer and end up spending 190 days in the U.S.

According to IRS rules, you spent part of the year as a resident alien and non-resident alien during the tax year. You become a dual-status taxpayer.

If you stick around all through next year, so you're a resident alien all 365 days, you won't be dual status for that year. You'll just be a resident alien.