Dual Status Return - Non Resident at the end of year

Forum|Forum|11 months ago
May 5, 2025
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I left USA in the middle of 2024. I am considered a tax resident since I pass the residency substantial test. I filed a dual status return and filed a 1040-NR (with "Dual-Status Return" written across the 1040 NR) with a 1040 attachment since I am nonresident at the end of the tax year 2024.

It seems like the IRS did not process my return (I am waiting for the notice mail from them) and still don't know the reason.

In the 1040-NR, I filled the data related only to the part of the year when I am Non resident (no US income, so all zero), except in Line 34 (Refund), I did input the total expected from my 1040, assuming my 1040 is an attached statement and not a tax return form in this case. Also, signed only the 1040-NR (Sign Here section). In Form 1040, I did not fill Line 34 neither Sign Here section.

I appreciate any help determining if what I did is correct or not, and also, how can I file an amended return with Dual Status?

AmeliesUncle

Did you elect the early termination date to stop your residency?

Did you file the 1040 in accordance with a Dual Status, including not using the Standard Deduction and other things that are only allowed for a full-year Resident?

You can't amend until you hear from the IRS about what they are doing with your original return.

Generally, a Dual Status return should be handled by a tax professional due to the many things to consider.

at333Author

Yes, I filed in accordance with a Dual Status, including claiming itemized deduction, married filing seperately ..etc

In fact we did a lot of research, myself and my wife, and we filed (separately) taking into account all of the rules with Dual Status. When logging into our IRS accounts and looking at the few data in the transcripts, we noticed what looks like IRS did ignore what in the 1040 attachment (which is related to the first few months of 2024 where we were tax residents and had income in US), and this is how we knew there is a mail notice incoming.

Now, when reviewing everything, I cannot find any issue except what I asked about, which is the possibility of how we filed/signed the forms.