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:
Any advice would be greatly appreciated.
1. If you are dual status alien (which you are for 2024) you are taxed on all of your income worldwide for the period that you are a resident and only income from US sources while you are a non-resident. Sounds like this 1099 may be from a US source in which case it will all be taxable.
2. You can file as a resident in the year that you become one if you pass the substantial presence test or the green card test. You probably weren't here for 183 days last year but you did get the green card so you have the option to file as a resident for the year.