{"id":2580,"date":"2022-09-28T07:29:26","date_gmt":"2022-09-28T07:29:26","guid":{"rendered":"https:\/\/suntaxconsulting.com\/?p=2580"},"modified":"2023-03-09T11:50:42","modified_gmt":"2023-03-09T11:50:42","slug":"taxation-of-dual-status-aliens","status":"publish","type":"post","link":"https:\/\/suntaxconsulting.com\/ru\/taxation-of-dual-status-aliens\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u0435\u0432 \u0441 \u0434\u0432\u043e\u0439\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.20.0″ hover_enabled=”0″ da_disable_devices=”off|off|off” global_colors_info=”{}” theme_builder_area=”post_content” custom_padding_last_edited=”on|phone” custom_padding_phone=”0px||||false|false” sticky_enabled=”0″ da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row custom_padding_last_edited=”on|phone” admin_label=”row” _builder_version=”4.20.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” custom_padding_tablet=”” custom_padding_phone=”|||15px|false|false” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||” theme_builder_area=”post_content”][et_pb_text admin_label=”Text” module_class=”add” _builder_version=”4.18.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}” theme_builder_area=”post_content”]If you are recent U.S. immigrant your first tax return can get complicated. Some special tax rules apply to so called dual-status residents.<\/p>\n

According to IRS, you are considered a dual-status resident when you have been both a resident alien and non-resident alien during the same year.<\/p>\n

Dual status is not about your citizenship, it refers only to your residence status in the United States.<\/p>\n

The most common examples of dual-status residence are the years of arrival to the US and departure from the US.
\nIf you arrived to the United States and became a resident based on the number of days spent in the US ( substantial presence<\/a>) or became a green card holder in the current year, you should be aware of the tax implications<\/p>\n

First of all, it is very important to understand that if at some point you became a resident based on the \u201csubstantial presence\u201d test, it means that your residence began on the date of your entrance to the United States (not the date when \u201csubstantial presence\u201d test was actually met).<\/p>\n

Your income is taxed differently for the part of the year when you are a U.S. resident as compared to the non-residence period:<\/p>\n