{"data":{"id":"us/26-cfr-1.871-5","jurisdiction":"us","citation":"26 CFR 1.871-5","heading":"-5 Loss of residence by an alien.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ddd879595ed5a5e64fdca5cbbcf10a5be563c617b65b21e21279fe1bf83f398a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.871-4","next":"us/26-cfr-1.871-6"},"notice":"GroundRules: Original legal text. Not legal advice."}