Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Residency Status

Exercises

Topic Activity

How Would You Respond? (continued)

Based on this information, would Zheng's wife be considered a resident for 2026?

A Zheng can file as a resident, but Jiang Zhou is a nonresident
B Both are considered nonresident
C Both are considered residents for tax purposes
D Zheng can file as a nonresident, but Jiang Zhou is a resident