Becoming a Lawful Permanent Resident mid-year tax implications

[Taxhelp25]

Hello,

I received an immigrant visa abroad at a US embassy in April and moved to the U.S. in September 2024. 

I am married to a U.S. citizen and plan on electing to be treated as a resident alien and filing as married filing jointly. I worked in Dubai and made approximately $10000 and did not pay an income tax there.

Would I be able to take the foreign earned income exclusion after staying in US for 4 months?

[DaveF1006]

Yes, you may be able to claim the Foreign Income Exclusion under the terms of the Physical Presence Test. Under the physical presence test, a 12-month period can be any period of 12 consecutive months that includes 330 full days of presence in a foreign country. If you qualify under the physical presence test for part of a year, it's important to carefully choose the 12-month period that will allow the maximum exclusion for that year.

My suggestion is to report your foreign income and attempt to exclude it through the Physical Presence Test to see if it will qualify based on your residency prior to moving to the US.