What is Dual Status Return?
A tax return filed for the year when a taxpayer's US residency status changed—part of the year as resident, part as nonresident.
Definition
A dual status return is filed for the tax year in which an individual's US residency status changes—such as arriving in the US and becoming a resident, or departing the US and becoming a nonresident. The return reports worldwide income for the resident period and only US-source income for the nonresident period. The standard deduction cannot be claimed; itemized deductions must be used. A statement must be attached explaining the dual status periods.
Who Needs to Know This?
Immigrants arriving in the US, emigrants departing the US, green card holders abandoning residency, or anyone whose US residency status changed during the tax year.
Key Deadline
April 15 (or June 15 for those abroad at year end)
Potential Penalties
Standard late filing and accuracy penalties apply
Related Forms
Common Mistakes to Avoid
- 1Filing a single-status return when dual status applies
- 2Claiming the standard deduction on a dual status return
- 3Not attaching the required dual-status statement
- 4Not correctly allocating income between resident and nonresident periods
Related Terms
Harsh Agarwal, EA · IRS Enrolled Agent
Reviewed for accuracy by Zenith Financial Advisors
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