Question about Dual status

[JHH123]

Hi

I have one question for my friend S. He lived in the US with h1b for the whole 2022 as resdient alien and got laid off at the end of 2022 and he left the US on Jan 10th 2023 (he had H1B and after he left, he cannot use the H1B coming back). His US sourced incomes are only interests from bank including CDs. He had a break in county B for one and half month and he found the job in country C from Feb 2022 permanently. He had a short visit in US with travel visa (B visa or ESTA, just for tourism) in July for two weeks. 

1. Does he need to fill in dual status or NRA only ? He spent only 24 days in the US in 2023

 2. If it is dual status, does he need to need to fill RA until Jan 10th or July July 27th (the last day in the US in 2023)?  I feel it is a little unfair if he needs to report C country's income in US.

 3. His US sourced income is only interests (bank CDs). Does he need to split the US interests by interests/hold days* US RS days? If it is till Jan 10th for RA. The global income is almost 0. Does he really need to fill it?

 4. I assume he needs to fill in FATCA and 8938 for whole calendar year assest's max value in 2023 even he only stayed in the US for 24 days?

 5. Can he use turbotax to fill in the tax with accountant's signature and how? I think he may need to pay IRS separatedly by 1040 and 1040NR?

Thanks if someone can help this tricky question for my friend. He is not in the US, but he wants to use the software to fill it in

J

[DaveF1006]

He would not be dual status because he did not spend 31 days in the US in 2023. He would be strictly 1040 NR. He does need to include all of his US sourced income on his 1040 NR return. He does not have a FATCA or 8938 reporting  requirement.

Turbo Tax is personal software and not officially used by tax professionals to prepare a return for someone else so an accountant's signature is not used, only the personal signatures of a taxpayer.  The only exception is if the accountant  is a court-appointed personal representative. There is a place within the software though where you may designate  a personal representative to communicate with the IRS, if the needs arises, and you can place the name of the representative in this section.

With all this said, Turbo Tax does not prepare non-resident returns.  We have an affiliate at Sprint Tax that prepares all of our 1040 NR.  Select this link for further information.  
 

[JHH123]

got it, many thanks. I thought turbotax can provide a service to request the accountant expert to help have a check for member's tax return to make sure nothing wrong and have a signature. I would tell my friend to use sprintax rather than turbotax to prepare his tax return for 2023. 

Many Thanks again

J