1. Immigrant workers were classed as resident aliens.

2. If Dick becomes a resident alien again in 2005, their choice is no longer suspended and both are treated as resident aliens in 2005.

3. Dick Brown was a resident alien on December 31, 2001, and married to Judy, a nonresident alien.

4. Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return.

5. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.