should use dual-status residency alien or resident alien tax filling choice ?

Forum|Forum|1 year ago
April 8, 2025
1 reply
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Hi experts,

I and family (spouse and child) just move in the U.S at the end of Dec-2024. We had GC on that day.

During tax year 2024, I and spouse just have income from outside U.S (not from U.S companies and source of U.S) plus a portion of K-1.

My concerns are:

1. Should I and my spouse be treated as residency alien for the full tax year 2024 ? If YES, what's kind of income sources have to be filed? just K-1 or everything world wide ?

2. If filing as dual-status, what's kind of income sources have to be filed in which forms?

3. How can I file tax credit for amount tax paid from foreign income? during the time of nonresident of the year 2024

Thank a lot for your advises

Not A Product Question

pk12_2

Employee

@nguyennt

Are you saying that your GC was issued abroad and you entered with it -- if so what date in Dec 2024 ? Did you have any income in the USA i.e. from the entry date till the end of the year ?

Or are you saying that you were all here prior and the GC was granted ( change of status ) on that date in Dec ?

I am asking because under the GreenCard test, your residency start date for the year is the first day you were legally present .

Which country are you from ( Vietnam ? )

I will circle back once I hear from you -- yes ?

nguyenntAuthor

Thanks for your clarification questions.
GC is not issued abroad but later with the printed date as the date I physically available in the U.S.

I don't have income from the entry date till the end of the tax year.

Is there any different with the coming from country? but yes I'm from Vietnam.

pk12_2

Employee

@nguyennt ,

thank you for your answers.

1. The questions about your country was only for the purposes of any Tax Treaty considerations.

2. Since , per post , :

(a) you had no US source income, except for K-1 ( which is US sourced )

(b) your residency start date is "end of December " 2024

it seems to me that the easiest would be for you to file a form 1040 i.e. as a resident for the and recognize your US income (I am assuming that your K-1 is from investment income in the USA ). Thus there is no need to file dual status since in your 1040 you have included your world income since the date of entry and any income prior to that residency start date is not from US sources.

Does this make sense ? Is there more I can do for you ?