Subject: dual-status return

From: [email-masked] (Mi Mi)
Date: Wed, 13 Apr 94 00:14:45 CDT

As for the date defining non-resident and resident, one point I would 
like to offer: theoritical speaking, once you filed I-485, then your 
"only purpose of staying in US" is not for your study, then clearly
you can not cite Treaty anymore. But IRS may overlook this (?). 

Once your GC is approved, then definitely you are not "non-resident"
anymore. There are two definitions of residency, one for INS, the 
other for IRS. IRS' residency status covers both GC alien and non-GC
alien. CSPAers can be treated as non-resident as long as they meet
the treaty terms, which overrule IRS's general guideline in determining
your taxpayers residency status. Note again: taxpayer's residency status
IS NOT GC residency status.

Mi Mi Sr.