Legal (and illegal) immigration into the United States continues to trend upward, increasing the likelihood that your clients or your clients' businesses employees require additional attention in this area. Much confusion exists over the wide variety of residential classifications: 'resident alien”, 'nonresident aliens”, 'dual-status aliens”, 'expatriates”, 'visas”, 'special immigrants”, and 'undocumented aliens,” to name a few. Such confusion can have a significant impact on the filing of Forms 1040 and 1040NR. This unique class provides much needed guidance on the preparation of the various tax forms as well as an understanding of U.S. immigration trends and policy and their impact on tax compliance. Special attention is given to visa types, the Dream Act, green card testing and an in-depth look at the 1040NR.