Topics How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. Useful Items Form (and Instructions) 1040   U.S. Individual Income Tax Return 1040A   U.S. Individual Income Tax Return 1040NR   U.S. Nonresident Alien Income Tax Return 8833   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840   Closer Connection Exception Statement for Aliens 8843   Statement for Exempt Individuals and Individuals With a Medical Condition