Dual Status

Forum|Forum|4 years ago
March 24, 2022
1 reply
11 views

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)?

GeorgeM777

Level 11

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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tingyuzhAuthor

Level 2

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?