What are my options for filing a U.S. dual-status tax return if I do not have a Social Security Number?

Without a Social Security Number, you file a dual-status return with an Individual Taxpayer Identification Number (ITIN) applied for on Form W-7. You file a Form 1040 for the resident portion of the year, attach a Form 1040-NR as a statement for the nonresident portion, and allocate income between the two periods.

Dual-status mechanics:

• Resident period: income taxed on a worldwide basis at graduated rates
• Nonresident period: only U.S.-source income taxed; passive income at 30% (or treaty rate)
• Standard deduction is not available in a dual-status year (itemize or take zero)
• Credits and elections (MFJ, EITC) are typically unavailable or limited

How to get an ITIN:

• File Form W-7 with:
  • Original or certified copies of a passport or other identity documents
  • A signed tax return showing the need for the ITIN
  • Supporting documentation (visa, entry records)
• Submit through:
  • IRS Austin mailing address with the return
  • A Certified Acceptance Agent (avoids mailing the original passport)
  • An IRS Taxpayer Assistance Center in person

Dual-status tax filing steps:

1. Determine residency starting date (first day of U.S. residence under Green Card or SPT) and ending date
2. Allocate income between resident and nonresident periods (typically by date received)
3. Prepare Form 1040 for the resident period
4. Prepare Form 1040-NR as a statement with “Dual-Status Statement” at the top
5. File the primary return with “Dual-Status Return” written across the top

Common scenario: a foreign national arriving on H-1B or L-1 mid-year, or a U.S. resident departing the U.S. permanently.

For more on dual-status mechanics, see our Dual-Status Alien guide.