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r.ramya
Dec 15, 2011, 09:07 AM
I came to US in Feb 2008 and left in Dec 2010. I was in US for the whole period.I was Single .
I filed the below forms for tax returns in 2008,09 and 10.

I want to be sure if I filed correctly

A. In 2008, Filed 1040
B. In 2009, filed 1040A
C. In 2010, filed 1040EZ

AtlantaTaxExpert
Dec 15, 2011, 09:51 AM
For 2008, you filed incorrectly; ypou need to file a dual-status return.

The filings for 2009 and 2010 seem to be accurate, but, for 2010, you needed to submit a Residency Termination Statement by the end of 2011 calendar year to inform the IRS that you are no longer a U.S. resident. Otherwise, the IRS will expect you to file a 2011 tax return.

You can determine the contents of the Residency Termination Statement by reviewing page 10 of IRS Pub 519. Mail this SIGNED statement to the IRS Center in Austin, Texas.

r.ramya
Dec 15, 2011, 10:04 AM
What is dual status return, I was in US from Jan ending till Dec 31st in 2008?

Also, I am back to US in Mid 2011 and will be filing Tax returns . Do I still need to submit Residency Termination Statement ?

AtlantaTaxExpert
Dec 15, 2011, 01:07 PM
If you returned in 2011, then the Residency Termination Statement is NOT required. You will file as a resident for 2011 (just you filed in 2010) under the "Conitnuous Presence" policy. Note that you must report ALL world-wide income on that 2011 return.

The dual-status return is outlined in IRS Pub 519, and is required in the first year you meet the Substantial Presence Test but did NOT spend EVERY day of the year in resident status.

A dual-status return can also be filed in expatriate status in the year you leave the United States with no intent of returning the following year, but most opt to extend the residency to the end of the calendar year in order to file as a resident.

If you ever intend to apply for a green card, you should amend to 2008 return in order to correct the error. Note that the dual-status return is NOT for amateurs; get professional help!

If you want MY professional help, email me at [email protected].

r.ramya
Dec 15, 2011, 05:01 PM
OK, I will Contact you, one more question. I returned to my home Country in December 1st week, do I need to file for dual status for 2010 also?

Also, in 2011 I came back in May, I worked in home country from Jan to May, do I need to file for dual status in 2011 also

AtlantaTaxExpert
Dec 16, 2011, 07:35 AM
As noted in my last answer, the fact that you returned in 2011 results in you filing as a resident under the "Continuous Presence" policy for BOTH 2010 and 2011.