Non-U.S. citizens living in the United States will file their federal income tax return either as a resident alien or nonresident alien. This nano-learning course covers residency tests, exempt individuals, dual status, and when the individual has a choice of treatment. Various examples are presented. This basic level course is most beneficial to professionals new to individual tax returns for non-U.S. citizens who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic. Not all state boards accept nano-learning courses for CPE credit. Please verify that your state board accepts nano-learning courses for CPE credit.