Registered Tax Return Preparer RTRP Practice Exam

If taxpayers are considered dual status aliens at the end of the tax year, they are required to file Form 1040NR. Dual status aliens are individuals who have both non-resident and resident alien status during the tax year. According to the IRS guidelines, such taxpayers must report their income as required by their respective status.

Filing Form 1040NR allows dual status aliens to accurately report the income earned while being a non-resident, as well as meeting their tax obligations in accordance with their resident status for the portion of the year that applies. This form is specifically designed for non-resident aliens to report their income and fulfill their tax responsibilities.

The other options may pertain to general tax procedures but do not specifically apply to the unique requirements for dual status aliens, which is why they aren't the correct course of action in this scenario.