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Dual-status tax return

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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2 Replies
DaveF1006
Employee Tax Expert

Dual-status tax return

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 

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Dual-status tax return

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!

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