@cris_555 which country are you from ( for a look at treaty considerations , if any )?
(a) since you are a resident for Tax purposes, having met the SPT, you will need to file a full year return i.e. 01/01/2024 through 12/31/2024. And this is on world income.
(b) For tax year 2025 and assuming that H1-B is granted and you enter the US with that visa, your first day of the Tax Year 2025 will the day you enter the country. Thus depending on your situation your start of the tax year may or may not be the full year. The residency status is calculated each year on its own i.e. SPT test must be passed each year ( 180 days counting all the day present in the current year + 1/3rd the days present in the prior year and in your case none days for the 2nd prior year ).
(c) You will probably be a resident for the whole year starting from the day you enter in 2025 and be taxed on world income from that date. Any foreign source income prior to that would not come under US tax purview.
(d) Note that if your tax year is a short one, then you have to use itemized deduction and not standard deduction.
Does this make sense ? Is there more I can do for you ?
