Dear Atlanta Taxexpert,

My husband came to the US as a GC resident in Mid Feb. 2010 and left here in June 2012 having stayed here for over 2.5 years. He did not come back until last September. So in 2013 his presence in the US was only for 27 days, and this March he surrendered his GC card. My questions are:

1) how to determine his residency termination date for tax purpose, Dec 31, 2014 or March 2014( his GC abandonment date)?

2) what status is apprioate option for filing his tax return for 2014 in the following year of 2015. Should it be a dual status or a resident married filing jointly? If I also surrender my card, what is the filing situation? We have been filing jointly return since the year we became GC residents.

3) we have a dependent child who is a full time college

I read over some publications of IRS and some professional articles on intenet, but I get more confused regarding the above questions I am concerned about. I found your answers and opinions are professional and helpful. I would appreciate your great advice at your earliest. Thank you so much!

When you file your 2014 tax return, you have a choice. You CAN:

1) File a dual-status return. In that case, your Residency Termination Date is the date he abandoned the green card (I presumed he surrendered it to proper authorities).

OR

2) File as a full-year resident, declaring all world-wide income on that return. In that case, his Residency Termination Date is the default date of 31 December 2014.

Hi Sir,

Thank you so much for your quick response, and really appreciate your help! I have one more question for you. In case I also terminate my residency here this year, and we both elect to file a dual status return for 2014, how should we claim our dependent child who is currently here as a full time college student? To my understanding, if 1040NR is filed, each of us has to file a separate return and only claim our own exemption while attaching a 1040 as a statement. As such, can I claim my child as my dependent in my 1040 return?As you suggested, we can also file as a full year resident reporting the worldwide income. Look forward to your reply. Thanks a lot!

If you both have earned income in the United States in 2013, either one of you could claim the college student as a dependent.

Dear Sir,

Thank you so much and greatly appreciate your help!

Glad to help!