[Arxa]

Hello,

The "Criteria for Dual-Status Filing" sticky says that

Dual-status is required if the person meets all three of the following conditions:
1) They are in residency status at end of the calendar year.
2) They have been in the United States in residency status (normally on a H-1 or H-1B visa) for at least 31 consecutive days.
3) They meet the Substantial Presence Test completely during the calendar year.

My situation is that I worked under a TN-1 visa from January to end of August, 2007 (so 240 days or so, meeting the SPT), then went back home for the remainder of the year. So I thought that I should be dual-status per Pub. 519 - resident until end of August, then NR from Sept to Dec.

The way I read the above quotation, I should be filing NR because I did not meet criteria #1 above (which I do not see anywhere in Pub. 519). What am I misunderstanding? Obviously (isn't it?), I would much prefer to be NR than resident or dual-status, right?

Oh, and then let's say it does end up being dual-status, how on earth does one calculate the portion of "foreign source income" incurred during the "resident alien" portion of the year?

[AtlantaTaxExpert]

If that is what the sticky says, I will have to modify it, because you DO qualify for dual-status on an EXPATRIATE basis.

That last portion probably does not apply, for it refers to things like interest income in foreign banks.