Dual Status Return - Non Resident at the end of year

[at333]

I left USA in the middle of 2024. I am considered a tax resident since I pass the residency substantial test. I filed a dual status return and filed a 1040-NR (with "Dual-Status Return" written across the 1040 NR) with a 1040 attachment since I am nonresident at the end of the tax year 2024.

It seems like the IRS did not process my return (I am waiting for the notice mail from them) and still don't know the reason.

In the 1040-NR, I filled the data related only to the part of the year when I am Non resident (no US income, so all zero), except in Line 34 (Refund), I did input the total expected from my 1040, assuming my 1040 is an attached statement and not a tax return form in this case. Also, signed only the 1040-NR (Sign Here section). In Form 1040, I did not fill Line 34 neither Sign Here section.

I appreciate any help determining if what I did is correct or not, and also, how can I file an amended return with Dual Status?

[AmeliesUncle]

Did you elect the early termination date to stop your residency?

Did you file the 1040 in accordance with a Dual Status, including not using the Standard Deduction and other things that are only allowed for a full-year Resident?

You can't amend until you hear from the IRS about what they are doing with your original return. 

Generally, a Dual Status return should be handled by a tax professional due to the many things to consider.

[at333]

Yes, I filed in accordance with a Dual Status, including claiming itemized deduction, married filing seperately ..etc

In fact we did a lot of research, myself and my wife, and we filed (separately) taking into account all of the rules with Dual Status. When logging into our IRS accounts and looking at the few data in the transcripts, we noticed what looks like IRS did ignore what in the 1040 attachment (which is related to the first few months of 2024 where we were tax residents and had income in US), and this is how we knew there is a mail notice incoming.

Now, when reviewing everything, I cannot find any issue except what I asked about, which is the possibility of  how we filed/signed the forms.

[at333]

I am not sure what you mean exactly by "electing an early termination date to stop residency", in fact, we did attach a "statement for dual status return" which include a declaration that we are no more residents of USA. Also, we included the dates of residency/non residency in the 1040-NR and 1040 forms.

Is there a specific form for that?

[AmeliesUncle]

You are a full-year Resident unless you make that election.

Go to a tax professional that is knowledgeable about this to try to get things corrected.

[at333]

Thank you for your reply, and sorry to ask again.

To remove any ambiguity, I am not a US citizen or permanent resident, I was a on work visa and since I lived in US for multiple years + 3 months in 2024, I am considered a tax resident until the date I left USA (substantial presence test); at the end of the year 2024, I am considered a nonresident for tax purpose; this is why I added a statement ( Statement for Dual-Status Alien Filing) where I explained the timelines, the status and a declaration of residency termination as of the date I left USA.

Aren’t these the expected steps? It is not clearly detailed in this IRS document, but it mentions the statement part: https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-individuals