Hi team,
I need to file as a dual status alien for 2025. For context, I changed status from student to H1B in late 2024. Subsequently, I met the substantial presence test in 2025. Since I entered US in mid January in 2025 (after a vacation), I believe my residency starting date would be in mid January. See IRS note below.
"Residency starting date under the substantial presence test
If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year."
Therefore, for the two weeks in Jan I was a non-resident, and need to file a dual status return. Here is my question-
How to report my W2 income on 1040 and 1040 NR statement? For e.g., if my W2 income for the entire year is 1000$, then on a prorated basis, it is 41$ for NR portion.
So do I report only the resident portion - 959$ on 1040 return or the whole 1000$?
There is no other worldwide income.
This is important because it would impact the taxes owed for individual portions.
All support is highly appreciated. Thanks!
