[hekarppi]

Hi,

Having read the sticky note about criteria for dual status filing, I'm still confused.

I came to the U.S. in Jan 2006 on a L-1 visa and stayed until Feb 2007. I figured I was a dual status alien for 2006 but filed 1040 jointly with my wife (L-2) choosing to be treated as resident aliens for the entire year of 2006. I think I am still a dual status alien in 2007 because I left the country thus changing from resident to nonresident.

Do I have to file a dual status return or could I just file as a nonresident since I only stayed 33 days in the U.S. in 2007? The publication 519 doesn't mention when one must file a dual status return and when it is merely an option (when leaving the country and becoming a nonresident that is)... I am a citizen of Finland.

I would really appreciate any clarification on this matter.

[IntlTax]

You should just file as a nonresident alien for 2007.

[hekarppi]

Thanks for the reply!

Do I have to attach some sort of a statement to establish my residency termination date and therefore the fact that I am nonresident at the end of 2007 (even though I was a resident in 2006 and in the beginning of 2007)? Or is it unnecessary since I don't meet the substantial presence test for 2007?

Quoting from the instructions for form 1040NR: "If you become a U.S. resident, you stay a resident until you leave the United States. You may become a nonresident alien when you leave if, after leaving (or after your last day of lawful permanent residency if you met the green card test) and for the remainder of the calendar year of your departure, you have a closer connection to a foreign country than to the United States, and, during the next calendar year, you are not a U.S. resident under either the green card test or the substantial presence test."

Thanks once more.