pk
Level 15
Level 15

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@jimtony  since you entered the country on 5/29/2021,  5/30/2021 ( the first full day in the USA ) is when your presence counting starts.  Thus any earnings before that day is not subject to US taxes ( you did not exist for US tax purposes ). So you became resident for tax purposes  sometime in Nov 2021 ( exact date depends on when you reached 183 days present in the USA) implying you were technically a dual status person.  Thus till the date of passing SPT ( 183 days  present in the USA ) only US sourced income is recognized for US tax purposes.  IF you have had no other income  then your off-site/remote work  for your Norwegian entity for the  year 2021,  then all earnings   ( i.e. before 5/30/2021 ) are not recognized for US purposes. Thereafter till passing the SPT ( Nov/XX/2021 ) only US sourced income ( i.e. earned  while working/executing  in the USA ) is taxable to US. From the SPT date ( i.e. passing SPT) onward your world income ( foreign and domestic ) are taxed by the USA. 

Thus in your particular case ( based on all that you have posted so far ) for a joint filing, your income before entering US, is not subject to USA taxes and are not recognized on your return. Thereafter you recognize your income  ( from remote working ) as US sourced  and taxable to US.

Note that you do not file a new return for the joint one filed for 2021 -- you amend the return updating the income sourced to US during the period 05/30/2021  through 12/31/2021.   If Norway also taxed you on this portion of income, then you claim foreign tax credit for this  ( you essentially have to resource this for purposes of form 1116)  or plead  with Norway to return the taxes paid  because you were not a resident there  ( form 8802 for IRS certificate  6601 ) as discussed earlier.  For this amended return you may be able to do it yourself, IMHO

Also note that because you were a remote worker, you enter yourself as a self-employed -- use Schedule-C. This will allow you to recognize the income and also deduct any associated expenses --related to this income stream ( see IRS docs on self-employment income ) --->  https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center

This will also mean that you have to pay FICA tax equivalent ( called SECA at 15.3 % of net income ).

 

Does this make sense ?  If you need more help on this , you are welcome to add to this post or PM me  --- but no personally identifiable information please  ( even in PM -- PM just allows a fuller discussion that may be specific to your case and of not general interest )

 

pk