qihata
May 10, 2012, 11:38 AM
I wonder if an alien stayed in U.S. the full year in 2010, then left on 3/7/11. What filing statuses he can have? 1040NR or 1040 Dual?
Thanks,
AtlantaTaxExpert
May 10, 2012, 11:54 AM
It would depend on their visa.
If they have a WORK visa (H-1, H-1B, E-1/2, L-1/2) AND if they filed as a resident or dual-status alien in 2010, they can, for 2011, file a dual-status and pay taxes ONLY on their U.S.-sourced income.
OR
They can use the default residency termination date of 31 December 2011 and file as a resident for 2011. They would have to declare ALL world-wide income on that return, but they could offset any double taxation by claiming the Foreign Tax Credit (Form 1116).
They would also have to submit a Residency Termination Statement.