Course Enrolled Agent Study guides, Class notes & Summaries

Enrolled Agent Exam Part 1,2 And 3 Questions With 100% Verified Answers Last document update:   ago

Dual status alien - correct answer --An alien who is both a nonresident and resident alien during the same tax year. The most common dual-status tax years are the years of arrival and departure. Resident Alien - correct answer --If either the green card test or the substantial presence test is met. Even if the taxpayer does not meet either of these tests, (s)he may be able to choose to be treated as a U.S. resident for part of the year. Green Card Test - correct answer --A taxpayer is a...