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    jmuralinux's Avatar
    jmuralinux Posts: 1, Reputation: 1
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    #1

    Mar 20, 2012, 06:50 AM
    Dual status alien 1040 NREZ
    Hi all,

    I moved to USA on May 14, 2011 and working in L1 visa. I believe I am a dual status alien for tax purposes. I am single and does not have any earnings in USA till May 14 and does not have any earnings in my home country after May 14.
    1. Am I non-resident alien till May 14 and resident alien after May 14 right? Or Am I a resident alien only after completing 183 days from May, 14?

    2. I think I need to report all my earnings from W-2 in 1040 (like resident alien) and write "dual status return" on top of the form. But what earnings I need to report in 1040 NREZ? Do I need to file this as a "dual status statement" with zero earnings in 1040 NREZ?

    3. Do I need to report the earnings till May 14 from my home country in 1040NREZ? Because IRS says, I do not need to report my earnings when I am a non resident alien.

    4. I have 35$ of bank interest on Sep, 2011 from my home country and do I need to report it in 1040? I believe I don't need to report the 22$ interest income I had on Mar 2011.

    BTW, my home country is India.
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
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    #2

    Mar 20, 2012, 01:50 PM
    1) You ARE non-resident up until 14 May 2011. Once you hit the 183-day Substantial Presence Test, you residency period starts the day you entered the U.S.

    2) You enter NO income on the Form 1040NR-EZ.

    3) No, leave the Form 104NR-EZ blank as it refers to income. Complete page #2 for the demographic information.

    4) Yes, report that interest on the Form 1040.

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