How to file dual status tax return?

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 :
  1. 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.
  2.  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.
You might also like
Malcare WordPress Security