As a dual status individual, you have to file 2 tax returns in 2024: a nonresident return 1040 NR for the period 01/01 to 01/05 and a resident return 1040 for the rest of the year.
If you have no US income for the nonresident period, you do not need to fill in form 1040NR. Just include a statement that you do not have US income for your nonresident period.
On your resident return, write DUAL STATUS RETURN resident on top of the form 1040. You have to report your worldwide income (US income plus any foreign income if any). You cannot take the standard deduction, but have to itemize your deductions (even if the total is less than the standard deduction.
You cannot e-file but have to print out and mail your return, together with the nonresident statement.
Please read this IRS document for more information.
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