[atny286]

TO:
Tax experts or tax experienced

I arrived in the US on 09/14/2007. I have been outside the US for work (business trips) after 09/14/2007 and I have been outside the US for vacation. My first 31-day period starts 11/27/2007 (when I become a resident alien).

I want to apply for the first-year Dual-Status. I don not meet the SPT in 2007, but I will have my 183 days in 2008 and will file for an extension.

Question:
All my days outside the US I did when having a nonresident alien status (between 09/14/2007 and 11/27/2007).
a. Is my income I earned from the US employer taxable for the days I worked outside the US? If not, where can I find literature about this topic?
b. how about the vacation days I spent abroad?

Thank you!

[MukatA]

What is your visa status? Why do you want to file as Dual status?
Any income paid by the U.S. employer is taxable even for nonresidents.

[atny286]

What is your visa status? Why do you want to file as Dual status?
Any income paid by the U.S. employer is taxable even for nonresidents.

I have an L-1 visa and my wife an L-2. My wife is not working and my worldwide income = my us income only. I want to claim my wife personal exemption and qualify for the Bush refund (wife and I have SSNs)

I just need to be sure that days worked outside the US are nontaxable and preferably read that literauture myself.

Thank you

[MukatA]

Yes, you can file resident tax return for 2007 as Married Filing Jointly after your meet SPT in 2008.