# Treas. Reg. § 1.871-5: Loss of residence by an alien.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.871-5>. Interprets 26 U.S.C. § 871.

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.