Hi there,
It seems I have to file a dual-status tax return for the year 2025 after surveying.
I had worked for an US team of a Japanese company in California for 7 years until the end of 2024 as a green card holder and moved back to Korea as of Christmas in 2024 and got changed my affiliation to the Korean branch and got paid from them. I abandoned my green card in February of 2025.
From my understanding I have to file as two status :
1) January 2025 - February 2025(resident alien)
2) the rest of the year(NR)
I've been working on the tax return on TurboTax and someone says I still can file 1040 only and write 'dual-status statement' across the top.
A question I have now is about foreign accounts I have in Korea and Japan outside of the US. This is one of the biggest hassles every time I file my tax returns because I have to calculate and write more than 5 accounts on 1040 as well as FBAR.
Do I still need to do all of those over the whole year even though I was resident alien a little more than a month? I hope I could file only 1040 by TurboTax.
Thanks,
Jane
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No. Because you were a Nonresident Alien (NRA) on December 31, 2025, your "main" tax return must be Form 1040-NR.
The Structure: You file Form 1040-NR as your primary return and attach a "statement" (which is just a Form 1040) to show your income from January to February.
TurboTax does not support Dual-Status returns. It cannot generate Form 1040-NR, and it cannot handle the specific "Dual-Status Statement" formatting. You will likely need to contact our affiliate at Sprintax for further assistance.
As far as foreign accounts, you will need to file an FBAR for the entire year even though you were a resident for a short time. However, for the FATCA requirement, you only need to report the maximum value of your foreign assets for the period of January 1 to the date you abandoned your Green Card. You do not need to report the end-of-year balances or assets for the months you were a nonresident
Thank you very much for your clear advice, Dave!
I will be working on 1040NR on Sprintax as you guided.
I've just submitted FBAR for the entire year yesterday and I noticed it required me of paying $349 for filing it that wasn't existed in the past.
Thank you again for your help!
Hi Dave,
I tried Sprintax and the result of my residency status is a US resident for tax purposes and it says I am not able to file the tax return on Sprintax. And the two images below are what I've entered and my last exit date is 12/24/2024. I might have entered something incorrectly.
I've tried both Yes and No for the question 'Have you ever applied for US citizenship/lawful residence?' but both residency status results were the same, a US resident.
Could you please take a look and advise for me?
Your situation may be relatively more complicated than a software program is designed to handle. With your form 1040, there are more steps you will need to take when you file your return. It would be a good idea for you to contact a professional who specializes in Expatriation and Non resident taxes. They would be able to tell you all of what you need so you can file your 2025 return correctly.
"Resident status abandoned. An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U.S. consular officer. If you initiate the determination, your resident status is considered to be abandoned when you file either of the following documents with your Permanent Resident Card (green card or Form I-551) attached with the USCIS or a U.S. consular officer. • Form I-407, Record of Abandonment of Lawful Permanent Resident Status. • A letter stating your intent to abandon your resident status. When filing by mail, you must send by certified mail, return receipt requested (or the foreign equivalent), and keep a copy and proof that it was mailed and received. Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than 10 years old or because you have been absent from the United States for a period of time. If the USCIS or U.S. consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Under U.S. immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. A long-term resident (LTR) who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. See Expatriation Tax in chapter 4. Termination of residency after June 16, 2008. For information on your residency termination date, see Former LTR under Expatriation After June 16, 2008 in chapter 4. Note. Requirements for taxpayers who expatriated before June 17, 2008, are no longer discussed in the Instructions for Form 8854 or Pub. 519. For information on expatriation before June 17, 2008, see the 2018 Instructions for Form 8854, and chapter 4 of the 2018 Pub. 519." Pub 519 page 4 & 5
There is one more thing to consider. You MAY be subject to expatriation rules due to the time you lived in the US and would need to include form 8854 with your return. Expatriation applies to those who were in the US as a lawful permanent resident in at least 8 of the last 15 years. If you were here since 2011 as a lawful permanent resident, then this would likely apply to you
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