Are you a U.S. citizen or resident? *
Yes | No
*If you were a nonresident alien at any time during the tax year and were married to a U.S. citizen or resident at the end of the tax year, see U.S. citizen or resident under Qualified Individual in Publication 524. If you and your spouse both choose to be treated as U.S. residents, answer yes to this question.
Publication 524 is available for download, or you may request a copy by calling 1-800-829-3676.
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