@nguyennt ,
thank you for your answers.
1. The questions about your country was only for the purposes of any Tax Treaty considerations.
2. Since , per post , :
(a) you had no US source income, except for K-1 ( which is US sourced )
(b) your residency start date is "end of December " 2024
it seems to me that the easiest would be for you to file a form 1040 i.e. as a resident for the and recognize your US income (I am assuming that your K-1 is from investment income in the USA ). Thus there is no need to file dual status since in your 1040 you have included your world income since the date of entry and any income prior to that residency start date is not from US sources.
Does this make sense ? Is there more I can do for you ?
