Do I Need to File as a Nonresident or Dual-Status for 2024?

[amoxx123]

Hi, I need help determining my correct filing status for 2024. Here’s my situation:

• I was on an H4 visa from 2015 to December 18, 2022.

• I switched to an F1 visa on December 18, 2022, and remained on F1 for all of 2023.

• I switched to an H1B visa on October 15, 2024, and have been working full-time since January 2024.

• I was outside the U.S. from 11/22/24 to 11/24/24 and 11/27/24 to 12/24/24.

• I have two W-2s:

• One from when I was on F1 (where no Social Security/Medicare taxes were withheld).

• One from when I was on H1B (with Social Security/Medicare taxes

Question:

• Should I file as a dual-status alien for 2024 (1040-NR for Jan 1–Oct 14 and 1040 for Oct 15–Dec 31)?

• Or should I file as a nonresident alien for the whole year?

• If dual-status is correct, do I need to include a statement explaining my residency transition?

Would appreciate any guidance! Thanks.

[DaveF1006]

No, you would file as a US resident for the full year since you were in the US for 183 days. You won't file as a US non-resident and you aren't dual-status since you did officially reside in the country for an entire year even with the brief absences. 

[amoxx123]

I’m not sure if I pass the Substantial Presence Test, here is what I calculated:

2024 

• Days present on the F1 status don’t count towards the SPT (it’s considered “exempt individual” status)
• Physically present in the U.S on H1b status from Oct 15 – Nov 21, Nov 25 and 26, and Dec 25 – Dec 31

• Total presence in 2024 = 48 days 

2023 (F1 visa all year, exempt from SPT)

• 0 days count

2022 (H4 until Dec 18, only H4 days count)

• H4 presence: Jan 1 – Dec 17 = 351 days
  
• 1/3 rule applies → 351 ÷ 3 = 117 days

so the total days present adds up to:

48+117 = 165 days

Let me know if this is correct, thanks!

[DaveF1006]

No, you wouldn't qualify to be a US resident in 2024 because the total must be 183 days or more. Just an FYI, for 2022, the 1/6 rule would apply but it doesn't make a difference in this case.

For 2024, you will need to file a 1040 NR return with Sprintax.