Dual status filing question- non-resident to resident transition

user17710921049 — Sat, 14 Feb 2026 18:13:59 GMT

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!

Re: Dual status filing question- non-resident to resident transition

MaxA1 — Mon, 16 Feb 2026 01:06:25 GMT

You can only file one type of 1040 for the year. If you meet the substantial presence test, you are considered a US person for the year, meaning you will need to file a 1040. Since you don't have any income outside the US, filing a 1040 will benefit you more since on a 1040NR you do not get the standard deduction.. I recommend you just file a 1040 return for the year and that's it. Keep it simple.

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Dual status filing question- non-resident to resident transition

"Residency starting date under the substantial presence test

Re: Dual status filing question- non-resident to resident transition