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    qihata's Avatar
    qihata Posts: 10, Reputation: 1
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    #1

    May 10, 2012, 11:38 AM
    1040NR or 1040 Dual?
    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's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
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    #2

    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.
    qihata's Avatar
    qihata Posts: 10, Reputation: 1
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    #3

    May 10, 2012, 12:17 PM
    Thanks AtlantaExpert!
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
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    #4

    May 10, 2012, 12:42 PM
    Glad to help!

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