• Employees of Interstate Motor and Rail Carriers, and Flight Crew Members

  
  

• Military Personnel

  
  

• Native Americans Living Within Indian Country

  
  

• Nonresident & Resident Alien

  
  

• Nonresidents

  
  

• Part-Year Residents

  
  

• Qualified Farmers and Fishermen

  
  

• Residents Working Overseas

  
  

• Same-Sex Marriages

  
  

• Seniors and Retirees

  
  

• Students

  
  

• U.S. Tax Treaties and Visas

  
  

• Victims of Terrorist Attacks and Holocaust Survivors