A dual-status individual is one who is a foreign national but fulfils all the conditions to be regarded both as a non-resident alien as well as a resident alien. Please check again with our calculator for physical presence test . In such a case he/she needs to file dual-status tax return by filing Form 1040 with “Dual-Status Return” written at the top. You also need to attach Form 1040NR fiwth 1040. Write “Dual-Status Statement” at the top of the 1040NR.
While filing the dual-status tax return, you need to give attention on the following two important points :
- For the period, you are tax resident of USA under Internal Revenue Code, you are taxed on worldwide income. Therefore, include all income from wherever you earned during that period.
- For the part of the year when you are a nonresident alien, you should include only those income that you receive from U.S. sources.