Knowledge Center Tax Advice for Specific Needs

How Do I File My Taxes as a Dual-Status Alien?

According to the IRS, a dual-status alien is an individual who holds both U.S. resident and nonresident alien status within the same tax year, typically during their first year of arrival in the US or their last year before departure.

To file as a dual-status alien, you’ll submit two forms as part of one complete return: Form 1040 for your resident period and Form 1040-NR for your nonresident period, with your status on December 31 determining which form serves as your primary return (labeled “Dual-Status Return”) and which attaches as a statement (labeled “Dual-Status Statement”).

Here’s the relief you need: this process is straightforward once you know which form to use, and most dual-status filers discover they can access valuable tax benefits that significantly reduce or eliminate their US tax liability.

What Makes Me a Dual-Status Alien?

A dual-status alien is an individual who has been both a U.S. resident and a nonresident alien during the same tax year for U.S. tax purposes. This status has nothing to do with your citizenship; it refers only to how the IRS classifies you for tax purposes.

You become dual-status when you transition between nonresident and resident status midyear. This most commonly happens in two scenarios:

Arrival Year: You moved to the US partway through the year by obtaining a Green Card, starting work on an H-1B visa, or meeting the substantial presence test

Departure Year: You were a US resident who moved abroad and gave up your residency status midyear

Example: Sofia from Mexico received her Green Card and moved to the US on July 15, 2025. From January 1 through July 14, she was a nonresident alien. From July 15 through December 31, she was a resident alien. This makes her a dual-status alien for the 2025 tax year.

Take Note

Your immigration visa doesn’t automatically determine your tax status. H-1B visa holders, students on F-1 visas, and others may become tax residents through the substantial presence test even before receiving a Green Card.

How Will I Be Taxed as a Dual-Status Alien?

Your tax year is divided into two periods, and different rules apply to each:

Resident Period: You’re taxed on worldwide income from all sources (just like US citizens)
Nonresident Period: You’re only taxed on US-source income

This split-year treatment can work in your favor, especially if you earned significant foreign income during your nonresident period.

2025 Tax Rates for Your Resident Period

For the part of the year you’re a resident, income is taxed at progressive rates:

Income Range (Single Filers)	Tax Rate
$0 – $11,925	10%
$11,925 – $48,475	12%
$48,475 – $103,350	22%
$103,350 – $197,300	24%
$197,300 – $250,525	32%
$250,525 – $626,350	35%
Over $626,350	37%

How Your Nonresident Period Is Taxed

For the nonresident portion:

Wages and business income: Taxed at the same progressive rates
Passive income (interest, dividends, rents): Typically taxed at a flat 30% rate (or lower treaty rate)

Example: Carlos earned $60,000 in wages from a US employer and $25,000 from investments in Brazil during his nonresident period. He only pays US tax on the $60,000 in US-source income. The Brazilian investment income isn’t taxable in the US for that period.

Which Forms Do I Need to File?

You’ll file two forms as part of one complete return. The form that serves as your “main” return depends on your residency status as of December 31.

If You’re a Resident on December 31:

Primary Form: Form 1040 (write “Dual-Status Return” across the top)
Attachment: Form 1040-NR (label it “Dual-Status Statement”)

If You’re a Nonresident on December 31:

Primary Form: Form 1040-NR (write “Dual-Status Return” across the top)
Attachment: Form 1040 (label it “Dual-Status Statement”)

Important

Dual-status returns cannot be e-filed. You must print and mail them to the IRS.

Can I File Jointly with My Spouse?

In most cases, dual-status aliens are not eligible to file joint returns. However, there’s an important exception called the Nonresident Spouse Election (6013(g)).

You can elect to file jointly if ALL of the following apply:

You were a nonresident at the beginning of the tax year
You’re a resident at the end of the tax year
You’re married to a US citizen or resident at the end of the tax year

The Tradeoff:

Benefit: Access to the full standard deduction ($31,500 for married filing jointly in 2025), eligibility for credits like the Earned Income Tax Credit, and potentially lower overall tax rates
Cost: Your worldwide income for the ENTIRE year will be taxed as a resident, including income earned during your nonresident period

Pro Tip

Run the calculations for both scenarios (dual-status separate vs. joint election) before making a decision. For many couples, the benefits of joint filing outweigh the cost of including foreign income.

What Deductions Can I Claim?

Here’s where dual-status filing requires careful attention. Your available tax benefits are more limited than those of regular residents:

You Cannot Claim:

Standard deduction when filing as dual-status (unless making the spousal election)
Most dependency exemptions
Head of household filing status

You Can Claim (with limitations):

Itemized deductions (for the resident portion only)
Certain credits, like the Child Tax Credit (if you meet specific requirements)
Foreign Tax Credit (for foreign taxes paid during the resident portion)

What If I Missed Filing Dual-Status Returns?

If you didn’t realize you were a dual-status alien and failed to file, don’t panic. The IRS offers the Streamlined Filing Compliance Procedures for taxpayers who missed filing obligations due to non-willful reasons.

To participate, you’ll need to:

Self-certify that your failure to file was non-willful
File the last three delinquent tax returns (including any dual-status years)
Pay any taxes owed (with interest)
File FBARs for the last six years (if applicable)

This program has helped countless foreign nationals come into compliance with minimal or no penalties.

Do I Need to Report Foreign Accounts?

During your resident period, you have the same foreign account reporting requirements as US citizens:

FBAR (FinCEN Form 114): Required if your foreign accounts exceed $10,000 at any time during the year (deadline: April 15, automatically extended to October 15)
FATCA (Form 8938): Required if your foreign assets exceed thresholds that vary by filing status and where you live ($50,000 to $600,000 depending on circumstances)

During your nonresident period, these requirements generally don’t apply.

What Are My Filing Deadlines?

Your filing deadline depends on your status at year-end:

If Resident on December 31:

Standard April 15 deadline (or October 15 with extension)

If Nonresident on December 31:

April 15, if you have wages subject to US withholding
June 1,5 if you don’t have wages subject to withholding

Pro Tip

Even if you are a nonresident as of December 31, you can request an extension to October 15 using Form 4868.

Real Example: Putting It All Together

Scenario: Ana from Spain received her Green Card and moved to the US on August 1, 2025. From January to July, she earned approximately €45,000 ($50,000) working in Barcelona and paid €9,000 in Spanish taxes. From August through December, she earned $35,000 working in New York.

Her Tax Situation:

Nonresident Period (Jan 1 to July 31):

No US tax on her Spanish income
Files Form 1040-NR attachment showing $0 US-source income

Resident Period (Aug 1 to Dec 31):

Reports $35,000 in US wages on Form 1040 (primary form)
Can itemize deductions for this period
Standard tax calculation on $35,000 after deductions

Her Options:

Standard Dual-Status Filing: Report only the $35,000 from her resident period, itemize if beneficial.
Joint Filing with US Citizen/Resident Spouse: If married to a US citizen/resident, elect to treat worldwide income as taxable ($50,000 + $35,000 = $85,000), but gain access to $31,500 standard deduction and potential credits.

After consulting with a Greenback accountant, Ana chose Option 2 because the standard deduction and credits more than offset the additional tax on her foreign income, resulting in a total tax savings of $3,200.

Get Your Dual-Status Return Done Right

Filing as a dual-status alien involves nuanced rules and multiple forms, but it doesn’t have to be overwhelming. At Greenback, our team of CPAs and Enrolled Agents has prepared dual-status returns for thousands of foreign nationals in every possible situation.

Greenback Expat Tax Services has served over 23,000 expats and foreign nationals, filing more than 71,000 tax returns while maintaining a 4.9-star average across 1,200+ TrustPilot reviews. Many of our accountants are expats themselves living in 14 time zones, so they know firsthand the challenges of US tax compliance during life transitions.

No matter how late, messy, or complex your return may be, we can help. You’ll have peace of mind, knowing that your taxes were done right.

For general questions about dual-status filing or working with Greenback, contact our Customer Champions. Ready to get started? If you’re ready to be matched with a Greenback accountant who specializes in dual-status situations, click the get started button below.

Moved during the year? You may be a dual-status filer

We’ll review your residency timeline, determine your filing requirements, and complete your return with accuracy and care.

This article is provided for general information purposes only and should not be construed as legal or tax advice. Every individual’s tax situation is unique. For specific advice on your dual-status tax situation, consult with a qualified tax professional.