[Tony_A]

Hi,

I became a resident for tax purposes in 2005 (J-1 visa). In 2006 I left the US permanently in late July, so I must file a dual-status return, correct? (1040NR and 1040 as income statement). I have some questions:

1. After I became a non-resident I had no income from US sources or associated with the US. Do I report on the 1040NR return the same income from 1040 statement, i.e. my income as a resident, or leave it blank (reflecting the fact that I had no US-related income as a nonresident)? (The example in guide 519 doesn't help me since there the individual has distinct US-related incomes to report.)

2. When I fill out 1040, can I claim exemptions for my spouse (non-US citizen) and two sons (US citizens)? I understand that for the part of the year I was a resident, I could do that. But form 1040NR doesn't allow me to claim my spouse (I check "other married nonresident alien" on "filing status and exemptions for individuals"). Do I claim the four exemptions (including mine) in 1040NR and only three (excluding my wife) on 1040NR, or the three exemptions in both?

3. When I fill out 1040 as a "dual-status statement", do I need to enter the information in the "filling status" and "exemptions" boxes, or I just include that information in 1040NR and leave those fields in 1040 blank?

Thanks in advance for your help!

[The Texas Tax Expert]

Hi,

I became a resident for tax purposes in 2005 (J-1 visa). In 2006 I left the US permanently in late July, so I must file a dual-status return, correct? (1040NR and 1040 as income statement). I have some questions:

1. After I became a non-resident I had no income from US sources or associated with the US. Do I report on the 1040NR return the same income from 1040 statement, i.e. my income as a resident, or leave it blank (reflecting the fact that I had no US-related income as a nonresident)? (The example in guide 519 doesn't help me since there the individual has distinct US-related incomes to report.)

2. When I fill out 1040, can I claim exemptions for my spouse (non-US citizen) and two sons (US citizens)? I understand that for the part of the year I was a resident, I could do that. But form 1040NR doesn't allow me to claim my spouse (I check "other married nonresident alien" on "filing status and exemptions for individuals"). Do I claim the four exemptions (including mine) in 1040NR and only three (excluding my wife) on 1040NR, or the three exemptions in both?

3. When I fill out 1040 as a "dual-status statement", do I need to enter the information in the "filling status" and "exemptions" boxes, or I just include that information in 1040NR and leave those fields in 1040 blank?

Thanks in advance for your help!

Are you sure you were a resident in 2005? If you were J1 you were very likely a non-resident.

If you definitely were a resident, then you are right that you will need to file dual status. I just don't think it is likely that you were a resident.

[Tony_A]

Thanks for your reply- I became a resident for being in the country for more than 5 calendar years. Could you please advise regarding the questions? Thanks!

[AtlantaTaxExpert]

Tony:

Get professional help. Filing a dual-status return is NOT a job for a layman.