SusanY1
Expert Alumni

After you file

Hi Samira!  As you can see, this one can get a bit complicated which is why you may be getting mixed answers.  The issue is complicated by two things.  One is that some taxpayers are automatically considered resident aliens for the entire year once they receive their green cards and others are not.  If the year that you received your green card was also your first year of residency in the United States, then you are a dual-status alien. If you were in the United States prior to year that you received your green card, then you are considered a resident alien for the entire year.  

 

Further, if you were a dual-status alien, keep reading to see if you might still elect to file Form 1040.

 

If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply. (From IRS Publication 519 )

  • You were a nonresident alien at the beginning of the year.

  • You are a resident alien or U.S. citizen at the end of the year.

  • You are married to a U.S. citizen or resident alien at the end of the year.

  • Your spouse joins you in making the choice.

This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.

 

Note.

 

If you are single at the end of the year, you cannot make this choice.

 

If you make this choice, the following rules apply.

  • You and your spouse are treated as U.S. residents for the entire year for income tax purposes.

  • You and your spouse are taxed on worldwide income.

  • You and your spouse must file a joint return for the year of the choice.

  • Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried.

 

Because this issue can get quite complex, we can point you in the right direction but we would ask that you also review Publication 519 and seek professional guidance from someone who specializes in these matters if you're still not certain.   

 

@samira_kh

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