You’re Filing as a Dual Status Alien. Your Tax Year Shouldn’t Feel Impossible.
Dual Status Filing Comes With Its Own Set of Questions
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Arrived in the U.S. midyear with a Green Card or work visa (H-1B, L-1)
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Left the U.S. midyear and gave up residency status
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Earned income both inside and outside the U.S. during the same year
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Unsure whether to file Form 1040 or Form 1040-NR as your primary return
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Wondering if you can file jointly with your spouse despite dual status restrictions
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Confused about which income gets taxed and which doesn’t
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Concerned about claiming the right deductions and credits for each period
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Behind on filing because the dual status requirements seemed too complicated
Start your U.S. expat tax return today.
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You Need Certainty. We Provide the Blueprint. These guides address the most common questions dual status filers face, so you can understand the requirements, file correctly, and move forward with confidence.
What Is Dual Status and Do I Qualify?
Dual status means you were both a U.S. resident and nonresident alien during the same tax year. This typically happens in your arrival year (moved to the U.S. midyear) or departure year (left the U.S. midyear). Your tax year splits into two periods with different rules for each. Learn more about dual status filing requirements
Which Form Do I File: 1040 or 1040-NR?
Your residency status on December 31 determines your primary form. If you’re a resident on the last day of the year, file Form 1040 as your primary return with Form 1040-NR attached. If you’re a nonresident on December 31, it’s the reverse. Dual status returns must be mailed—they cannot be e-filed. Learn more about Form 1040 vs Form 1040-NR
Can I File Jointly With My Spouse as a Dual Status Filer?
Generally, dual status aliens cannot file joint returns. However, the Nonresident Spouse Election (6013(g)) allows couples to elect to treat the nonresident spouse as a resident for the entire year, enabling joint filing with access to higher standard deductions and tax credits. Learn more about dual status filing options
How Do I Split My Income Between Resident and Nonresident Periods?
During your resident period, all worldwide income is taxable. During your nonresident period, only U.S.-source income is taxable. You’ll need to carefully track dates and income sources to allocate correctly between the two periods on your dual status return. Read the complete dual status filing guide
What Deductions and Credits Can I Claim as Dual Status?
As a dual status filer, you generally cannot claim the standard deduction unless you make the spousal election. You can only deduct expenses directly connected to U.S. income-producing activities. The Foreign Tax Credit and certain treaty benefits may still apply for income earned during your nonresident period. Learn more about dual status tax treatment
What If I Filed the Wrong Form or Didn’t Realize I Was Dual Status?
If you filed as a full-year resident or nonresident when you should have filed dual status, you can file an amended return to correct it. Many people discover their dual status filing requirement late. The Streamlined Filing Procedures can help you catch up if you missed filing requirements due to confusion about your status. Learn more about correcting dual status filing errorsFeatured In
Real Stories From Dual Status Filers Just Like You.
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Support Designed for Dual Status Filers
Filing as a dual status alien requires navigating two sets of tax rules within a single year: resident tax treatment for one period and nonresident treatment for another. Our services are designed to help you file correctly, optimize your tax position during your transition year, and ensure compliance with IRS requirements.
Dual Status Tax Return Preparation (Form 1040 & Form 1040-NR)
We handle complete dual status return preparation, including determining which form serves as your primary return based on your December 31 status, correctly splitting income between resident and nonresident periods, and attaching the proper dual status statement. We ensure your return is paper-filed correctly since dual status returns cannot be e-filed. Our CPAs understand the complex allocation rules and help you minimize tax liability during your transition year. Our Dual Status Return package is $875.
$875
USD
FBAR & FATCA Reporting for Dual Status Filers
If your foreign financial accounts exceeded $10,000 at any time during the year, FBAR filing is required regardless of your dual status. We help you determine your reporting thresholds for Form 8938 based on your residency status on December 31, prepare and electronically file FBARs through FinCEN’s system, and ensure compliance with both FBAR and FATCA requirements for your transition year.
$125+
USD
Streamlined Filing for Missed Dual Status Returns
If you didn’t file in your dual status year because you didn’t understand the requirements, the IRS Streamlined Filing Procedures allow penalty-free catch-up. We help you certify that your failure to file was non-willful, prepare the required three years of back returns (including your dual status year), and file six years of FBARs if you had foreign accounts exceeding $10,000.
$1,750
USD
Nonresident Spouse Election (6013(g)) Analysis
If you’re dual status and married, we analyze whether making the Nonresident Spouse Election benefits your situation. This election allows you to treat your nonresident spouse as a resident for the entire year, enabling joint filing with access to the full standard deduction and tax credits. We calculate both scenarios—dual status separate vs. joint election—to determine which approach minimizes your overall tax liability.
$250+
USD
Substantial Presence Test Calculation
Determining whether you meet the substantial presence test is essential for dual status filing. We calculate your physical presence in the U.S. using the required formula (current year days + 1/3 prior year days + 1/6 two years prior), determine your exact residency start or end date, and establish the proper split between resident and nonresident periods. Accurate day counting directly impacts your tax liability.
$250+
USD
Strategic Consultation for Dual Status Situations
If you’re facing a dual status year and want clarity before filing, a consultation with an expat tax expert can help. We walk through your specific arrival or departure situation, explain exactly which forms you’ll need, model the tax impact of different filing strategies (including spousal election), and answer questions about your unique circumstances. Consultations start at $250 and provide personalized guidance.
$250+
USD
Your Questions, Answered: US Tax Guides & Resources
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Dual Status Returns FAQs
Can Greenback help me file a dual status return?
Yes. Greenback specializes in dual status returns for foreign nationals who moved to or from the U.S. midyear. We handle the complete filing process including determining which form (1040 or 1040-NR) serves as your primary return based on your December 31 status, correctly splitting income between resident and nonresident periods, and paper-filing your return with the proper dual status statement attached. Our CPAs understand the complex allocation rules and ensure your return is filed correctly.
Can Greenback help me determine if I’m dual status?
Yes. Determining dual status requires calculating your substantial presence test, identifying your exact residency start or end date, and understanding how your visa status affects your tax classification. We analyze your physical presence days, review your immigration documents, and confirm whether you qualify as dual status. A consultation can provide clarity on your specific situation before you begin preparing your return.
Can Greenback help me file jointly with my spouse if I’m dual status?
Yes. While dual status aliens generally cannot file joint returns, the Nonresident Spouse Election (6013(g)) allows you to treat your nonresident spouse as a resident for the entire year, enabling joint filing. We analyze whether this election benefits you by calculating both scenarios—dual status separate vs. joint election. For many couples, the joint filing benefits (higher standard deduction, lower tax rates, tax credits) outweigh the cost of including the nonresident spouse’s foreign income.
Can Greenback help me if I filed the wrong form?
Yes. If you filed as a full-year resident or full-year nonresident when you should have filed dual status, we prepare amended returns (Form 1040-X) to correct the error. Many foreign nationals don’t realize they’re dual status in their arrival or departure year. Correcting this often results in refunds you’re entitled to by properly applying dual status treatment and separating resident vs. nonresident income.
Can Greenback help me with FBAR filing if I’m dual status?
Yes. If your foreign financial accounts exceeded $10,000 total at any point during the year, FBAR filing is required regardless of your dual status. We help you determine which accounts must be reported, calculate the aggregate threshold correctly, and handle electronic filing through FinCEN’s system. We also determine your Form 8938 thresholds based on your residency status on December 31 and prepare FATCA reporting when required.
Can Greenback help me apply treaty benefits for my dual status year?
Yes. If your home country has a tax treaty with the U.S., we help you claim applicable treaty benefits for income earned during your nonresident period. We also help you apply Foreign Tax Credits if you paid foreign taxes on income that’s taxable in both countries. Proper application of treaty benefits and credits often significantly reduces or eliminates your U.S. tax liability for the nonresident portion of your dual status year.
Dual Status Year? File Form 1040 & 1040-NR Without the Confusion.
