I am a German citizen on an F-1 visa. I am a resident alien in 2024 under the substantial presence test. I was an exempt individual as a J1-student from 2019-2021 and in my current F-1 status from 2021-2023.
In 2022, I worked in Germany over my summer break. Since I filed as a non-resident alien in 2022, I did not include any of this income on my 1040-NR. After filing a German tax return, I received a refund from Germany for the taxes paid on my German income in 2022. This refund was paid out to me in 2024.
How do I include this income on my 2024 taxes? Any help is greatly appreciated!
