pk
Level 15
Level 15

Deductions & credits

what I meant by saying your year starts  from the time you entered USA is that  you are effectively excluding any Non-US sourced  earnings  till you entered USA -- thus your UK salaries prior to May are left out ( and therefore also  not eligible for  tax credit).   Thus  you say NO to if you earned an income in another state  ( this  for state tax purposes means  another US state  ); you also answer NO to havng lived in another state  -- because  you were not a US person / taxpayer till admitted to the USA.

Passive earnings  such as interests, dividends  etc.  are  generally  allocated to the whole and for simplicity sake  assumed to be posted at the end of the year and thus would be taxable / reportable  to the USA ( foreign source  and therefore any UK taxes on this  would be eligible  for tax credit ).  ISA is similar  to IRA here  in the sense   ( only) that it is tax-advantaged  savings account -- but not as well regulated as the IRAs.  It is probably safest to report income from these  as  savings account interest and because of  being non-taxed  , US will tax this  only  ( However, suggest perusing the US-UK tax treaty  to see if these are covered and if any treaty assertions can be made --- I will also look this up ).