Hi,
I was present in the US only as an exempt individual in 2023, so I filed as a non-resident. I re-entered the US on January 5, 2024, and have since passed the substantial presence test. However, I have no income (foreign or US-source) from January 1-4, 2024. I will pass the substantial presence test again for 2025.
My understanding is that I am technically a dual-status individual for 2024, and since I ended the year as a US resident I should therefore attach a 1040-NR statement to my 1040 return for 2024. However, I have no income and nothing of relevance to report on my 1040-NR.
In this case, do I still need to attach a form 1040-NR statement to my 2024 return?
If I do still need to attach a form 1040-NR statement to my return, what values should I enter, and do I still need to complete the other schedules (e.g. Schedule OI)?
If I do not need to attach a form 1040-NR statement to my return, should I still write "Dual-status Return" at the top of my 1040? Also, am I still required to take itemized deductions instead of the standard deduction?
Thanks,
S.
