What it is:
Form 1078 is only for people who became resident aliens before 2001. In our example, that means John Doe would've filed a W-9 after 2001. Regardless, John's taxes in his home country as well. Nonresident aliens use Form 1040NR.is subject to U.S. and may be subject to
How it works (Example):
Let's say John Doe was born in Canada but moved to New York in 1999. He is a resident alien. He files a Form 1078 with the income in 1999 subject to taxes in the United States. John is still a Canadian citizen, but the Form 1078 is required because he has a work visa or a work permit., which makes his
Why it Matters:
A Form 1078 is an IRS form used to claim U.S. residency for tax purposes.