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Dual Status

My status changed from NRA to RA in June last year (under the substantial presence test), and I was RA on the last day of the year. During this whole time, I am under F-1 visa. 

 

The only source of income during my NRA time was my W-2 wages. After I became RA, I had stock gains from trades ect. 

 

When I file, should I file all my W-2 on 1040? If not, how should I split the income to 1040-NR? Or I just need to include my W-2 together with my 1040 to have w-2 as my source of income for NRA time (no 1040 nr needed)?

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9 Replies
GeorgeM777
Expert Alumni

Dual Status

Yes, you can include your W-2 on Form 1040.  Yes, you will also need to identify that portion of your income that was earned while you were a non-resident alien.  

 

It appears you are a dual-status alien.  The U.S. income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year.  Because you were a resident alien on the last day of the year, then you have the option to file Form 1040 or 1040-SR if you are a dual-status taxpayer who becomes a resident during the year and who is a U.S. resident on the last day of the tax year.   Enter “Dual-Status Return” across the top of the return.  Attach a statement to your return to show the income for the part of the year you are a non-resident.  

 

Because you have to attach a Statement to your return showing the income you earned during the period you were a non-resident, you will not be able to e-file your return. You will have to mail it to the appropriate IRS office.  However, to your benefit, you can use Form 1040-NR as the Statement, but be sure to enter “Dual-Status Statement” across the top.

 

mail your return to:


Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

 

If enclosing a payment, mail your return to:


Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

 

@tingyuzh

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Dual Status

Thanks for the reply, just to be a little more specific, do I have to use 1040 NR to report the portion of the income during NRA time? As the only source of income during that time was my wage, can I just use 1040 and W-2 (have W-2 to report my portion for the first half). 

 

Also, if I have to use 1040NR with 1040, how may I split my W-2?

DaveF1006
Expert Alumni

Dual Status

To clarify, were you ever a student with an exemption or just a individual working the the US?

 

@tingyuzh

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Dual Status

I have been a student with f1 visa and is eligible for the 5000 exemption.

ErnieS0
Expert Alumni

Dual Status

If I understand your question, you were exempt under an F-1 visa until June 2021. After becoming nonexempt, you had enough days to qualify for substantial presence and to be treated as a resident alien. 

 

You would file as dual-status. TurboTax does not support this. You can file with Sprintax.com.

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Dual Status

Thanks for all the help here!! Really save my time!!

 

Sorry about the confusion, for the calendar year 2021, I was not eligible for any tax exemptions as I knew of (I didn't claim it ).  And I had no income outside of the US for any part of the year (both NRA and RA time). I was on F-1 visa the whole time as a student. 

 

For my NRA part, I only have income on W-2 (not sure how much of the amount on w-2 is from the NRA part). And for my RA part, I have stock gains and interest payment plus wages. 

 

Thank you so much for your help. 

 

ErnieS0
Expert Alumni

Dual Status

You would split your W-2 according to the amount earned as a nonresident and resident. You can use a statement or Form 1040NR, which would be attached as a non-signed statement to your Form 1040. The W-2 alone would not be sufficient as a statement because it does not break down the split.

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Dual Status

Will it be the case if I don't have a tax exemption?

 

Thank you so much! 

Dual Status

Thanks for all the help here!! Really save my time!!

 

Sorry about the confusion, for the calendar year 2021, I was not eligible for any tax exemptions as I knew of (I didn't claim it ).  And I had no income outside of the US for any part of the year (both NRA and RA time). I was on F-1 visa the whole time as a student. 

 

For my NRA part, I only have income on W-2 (not sure how much of the amount on w-2 is from the NRA part). And for my RA part, I have stock gains and interest payment plus wages. 

 

Thank you so much for your help. 

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