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Max93
New Member

Dual status vs Substantial Presence - HELP!

My wife and I (L2 and L2S visa's) left the US to move back to the UK (we're nationals) in mid April 2024. We were in the USA for 2023 and so pass the substantial presence test. We are have both been working in the UK since April and paying normal PAYE tax.

 

We need some advice on what to file!

 

Do we just file a normal 1040 as resident aliens as we pass the substantial presence test (but left the country in April) or file as dual status with the1040-NR form and the normal 1040 form attached as an informational attachment?

 

Thank you for any advice!

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1 Reply
pk
Level 15
Level 15

Dual status vs Substantial Presence - HELP!

@Max93 ,  your post does not provide  ( or I am reading it wrong )sufficient info to be sure.  Please, please can you  answer the following:

(a) when did you enter the US  with L visa  and exact date when you left ?

(b)  How many days were you present in the US ( for any reason ) during the  previous  three years  -- 2021, 2022 and 2023.

(c)  When you left the US in 2024 April, did you  take any steps to inform  Immigration services and/or the IRS

(d) were these  presences  i.e.  2021, 2022, 2023 and 2024  your only  presences  in the US over the last 7-10 years ?

(e) Do you have any financial connection left in the US -- bank accounts, investment accounts,  Assets such as housing, etc. etc.

  I will circle back once I hear from you 

 

pk

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