Treasury Regulations · 26 CFR
§ 1.871-5. Loss of residence by an alien.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 871
Cite as 26 CFR § 1.871-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 871
- Length
- 76 words · about 1 min to read
An alien who has acquired residence in the United States retains his status as a resident until he abandons the same and actually departs from the United States. An intention to change his residence does not change his status as a resident alien to that of a nonresident alien. Thus, an alien who has acquired a residence in the United States is taxable as a resident for the remainder of his stay in the United States.
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Nonresident alien individuals
Nearby sections
- § 1.871-1 Classification and manner of taxing alien individuals.
- § 1.871-2 Determining residence of alien individuals.
- § 1.871-3 Residence of alien seamen.
- § 1.871-4 Proof of residence of aliens.
- § 1.871-5 Loss of residence by an alien.
- § 1.871-6 Duty of withholding agent to determine status of alien payees.
- § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
- § 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- § 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business.