Dual Status Taxpayers

DUAL-STATUS TAX RETURNS

For the year you move to the United States, or the year you leave.

In the year you arrive in or depart from the U.S., you may be a nonresident for part of the year and a resident for the rest. That’s a dual-status year, and it follows its own rules: different income is taxed in each part of the year, some deductions aren’t allowed, and the forms are different. At Victoria Bogdanovich CPA, we prepare dual-status returns and look for elections that can lower your tax.

Who this is for

• People who arrived in the U.S. on a work visa or green card this year
• People leaving the U.S. permanently, including those giving up a green card
• Couples where one spouse is a U.S. citizen or resident and the other is not

What we handle

• Determining your residency start and end dates under the green card and substantial presence tests
• The dual-status return — a resident return with a nonresident statement, or the reverse
• Elections to be treated as a full-year resident — which can allow a joint return and the standard deduction, at the cost of reporting worldwide income for the whole year
• Tax treaty positions and Form 8833 when they apply
• Departure requirements, including the exit rules for long-term green card holders
• Foreign account reporting once you become a resident

Common mistakes we see

Filing a normal resident return for a partial year. It can over-report foreign income or claim deductions that aren’t allowed.

Missing the joint-return election. For many couples, electing full-year residency saves money — but only if it’s made correctly.

Leaving the U.S. without closing out. Departing residents may need to file final returns and, in some cases, a statement with the IRS.

How it works

1. Check your fit — about 1 minute. Answer a few questions and see your starting fee.
2. Create your client portal account and complete our Client Application.
3. Meet with us — free Tax Discovery Zoom meeting. Upload your last two years of returns at least 24 hours before the meeting so we can discuss an estimated fee range on the call.
4. Receive your engagement package with your estimated fee and scope of work. Work begins once you sign.

Starting price

Dual-status returns are quoted after we review your situation. If you have foreign accounts or income, our international returns start at $3,500. Your engagement package sets out your estimated fee and what it covers. Work outside that scope is billed separately.

See your starting fee

Frequently asked questions

Can I take the standard deduction?
Not on a dual-status return. An election to be treated as a full-year resident may make it available.

My spouse arrived later than I did. How do we file?
It depends on each of your residency dates. We compare filing separately, the dual-status rules, and the joint-return election.

I’m leaving the U.S. What should I do first?
Talk to us before you go — especially if you’ve held a green card for many years. Book an Initial Consultation.

See also New U.S. Residents.

Ready to see where you fit? Take the 1-minute fit check or see our pricing and how it works.