Sleverette99
Returning Member

Reporting partial-year 1099 income after becoming a US resident in October (marriage-based Green Card)

I moved from the UK to the US in October 2024 after my marriage-based Green Card was approved. I became a US resident at that time. I have documentation showing my exact date of entry and when my residency officially began.

I've been working remotely as a nonemployee contractor (NEC) for a US company since June 2024. When I moved to the US in October, I was able to continue working for the same company without too much interruption.

I received a 1099 form showing my income for 2024. However, approximately 4 months of this income (June through September) was earned while I was physically in the UK and before I became a US resident. Only about 3 months (October through December) was earned after becoming a US resident.

My understanding is that I should only report and pay US taxes on the portion of the 1099 income I earned after becoming a US resident in October.

Questions:

  1. Is my understanding correct?
  2. How do I enter this in TurboTax - do I report the full 1099 amount and then subtract somewhere, or just report the partial amount?
  3. Should I include an explanatory statement or something to that effect?
  4. Will this cause any issues since my employer reported the full amount on the 1099?

Any advice would be greatly appreciated.