Deductions & credits


@-w--sy48 wrote:

Hi Dave - I was a dual status in 2022, a resident alien for the half of the year and a non resident aliens for the rest of 2022 as I moved out of the US in July 2022.


 

By default, you were a full-year Resident in 2022, unless you filed the specific statement/election to change your ending residency date.  The prior answers that mentioned the dual-status were wrong/incomplete.

 

And even then, depending on the Substantial Presence Test for 2023 that pk mention, *IF* you are considered a Resident for 2023, then you would have almost definitely been a full-year Resident in 2022 (you wouldn't have ended your US Residency).

 

https://www.irs.gov/publications/p519#en_US_2022_publink1000222182