As a dual-status alien, should I fill all my wage on my W-2 into 1040, or a pro-rate wage?

[yangzd95]

I entered the US in 2017 as F1 and start working in OPT in 2018. My H1B was approved in 2019 and I choose to do the first-year choice. I only have one W-2 for the whole year. I need to file a 1040 return and 1040NR statement. I have no foreign-sourced income.

I was wondering how much wage should I put on my 1040 and 1040NR? For example, if I earned 75% income during the non-resident period and 25% during the resident period. Should I slipt the wage, federal tax, and state tax on W-2 by 75% and 25% and put them into TurboTax(1040) and Sprintax(1040NR) respectively? Or should I put all my income into 1040, and put 75% of my income into 1040NR as a statement. Thank you so much!

According to Publication 519, "All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U.S. citizens and residents." Does that mean that I need to pay for FICA for the non-resident period? Thanks!

If I am also going to apply for the tax treaty in the non-resident period, can I fill it in 1040NR, or I should file a separated 8833 form? Thanks!

[pk]

@yangzd95 , which country are you from ? when was your status adjusted from F-1 to H1-B  -- actual date , not date of approval?  Is your OPT  employer the same as your H-1B employer?  Are you married  or single and if married , to a US resident/ citizen or a Non-Resident Alien?  Is your spouse in the  USA and if an alien, then from which country and under what visa ?

If you are qualified to make the first year choice, then  why this 75% and 25%  split between 1040 and 1040-NR?