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,

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.

Thanks AtlantaExpert!

Glad to help!