@serhii-ua , sorry for the confusion
(A) from the date you arrived in the USA till SPT --- you pay income tax on ALL US sourced / connected income and report this on form 1040-NR
(B) After passing the SPT and till the last day of the year you pay taxes on ALL income from anywhere in the world. You report this on form 1040.
Thus for the year 2023 , you have two forms to file ( you mark the forms " DUAL STATUS ALIEN )
1. form 1040-NR covering income only from US sources for the first period ( i.e. from the first full day post entering the USA
2. form 1040 covering WORLD income for the second period ( From the day you pass SPT till the end of the year . )
Does this make sense ?
pk
