[amit888]

1) If you leave the U.S. for your home country in March 2010, does a single person
Have to file dual status return for 2010? If he meets the substantial presence test for 2010 would he file 1040 as primary return with 1040NR statement, even though he was a non-resident at the end of the year?

2) What if the person (single) left for their home country in Sept. 2010. Can he just
File 1040 and report worldwide income or does he have to file dual status return too?

Thank you, Amit

[MukatA]

You will file dual status tax return.

[amit888]

Thank you Mukat,

Would 1040 be the primary return or 1040NR be the primary return when you file Dual status.

[MukatA]

No.
File Form 1040NR or 1040NR-EZ and write “Dual-Status Return' across the top of the return. On the return report all your taxable income and work out your tax.
Attach a statement Form 1040 to show the income for the part of year you are a resident and write “Dual Status Statement” across the top.

File return on or before April 15, 2011 and send it to Department of Treasury, Internal Revenue Service Center, Austin, TX 73301-0215

[amit888]

Thank you Mukat.

Would the 1040Nr include only the income from U.S source?

Amit

[MukatA]

Yes, plus worldwide income during the resident period.