Dual-status tax return 2016

[TheirLax 0]

Hi,

 

I entered the US in June 2016 on a K-1 visa, so I passed the substantial presence test in December 2016. It's most financially advantageous for me to file a dual-status return for 2016. According to the IRS website:

 

Quote

You must file Form 1040, U.S. Individual Income Tax Return, if you are a dual-status taxpayer who becomes a resident during the year and who is a U.S. resident on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR, U.S. Nonresident Alien Income Tax Return or Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents as the statement, but be sure to mark "Dual-Status Statement" across the top.

 

I plan to use 1040NR-EZ as the statement because it's the shortest of the two, but I have a few questions about it that someone on VJ might know the answers to (I figure VJers probably have more experience with dual-status returns than a typical accountant does!) I tried calling the IRS and the automated system told me that they don't answer these sorts of queries on the phone(!).

 

• It looks like I don't need to enter any of my foreign income from the period I was a nonresident. (None of it was effectively connected income.) Is this correct?
• Do I need to file Schedule OI or can I just file the first page?
  • If yes, I want to make sure I understand items D2 and F correctly. Do items D2 "Were you ever: A green card holder (lawful permanent resident) of the United States?" and F "Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status?" refer to the time period up to and including the last day of 2016 (but not any part of 2017), or all time up to the time I fill out the form? I became a permanent resident in February 2017. My instinct is that the first is what they mean, otherwise the answers are different now to if I filed in January which feels weird, but I'd prefer not to have to guess.
• Could I use something simpler for the statement instead of a tax form, e.g. a letter stating that I had no effectively connected income/income from US sources during the part of the year I was a nonresident alien?

 

If anyone knows the answers to these, I'd greatly appreciate your help!

 

Thanks,

unboxed

Edited March 8, 2017 by unboxed

[Jeanne Adil 1,651]

You came on K 1 June 2016 and had 90 days to marry so why wouldn't your spouse be filing as married with you as dependent

[TheirLax 0]

Hi adil-rafa,

 

 I don't think my spouse and I can file jointly for 2016 (we have different accounting periods), so we're filing separately.

[Georgia16 2,858]

Just now, unboxed said:

Hi adil-rafa,

 

 I don't think my spouse and I can file jointly for 2016 (we have different accounting periods), so we're filing separately.

I entered June 2016 and we are filing jointly no problems at all.

[Suss&Camm 2,213]

18 minutes ago, adil-rafa said:

You came on K 1 June 2016 and had 90 days to marry so why wouldn't your spouse be filing as married with you as dependent

A spouse can't be a dependent.

[TheirLax 0]

Hi Georgia16,

 

11 minutes ago, Georgia16 said:

I entered June 2016 and we are filing jointly no problems at all.

My entry date isn't the issue - I will be filing taxes for calendar year 2016. My spouse already filed a return that included part of 2016 earlier last year, so he can't file a return for calendar year 2016, so we can't file jointly for 2016.

Edited March 8, 2017 by unboxed

[Jeanne Adil 1,651]

one is major on tax return and then spouse / actually is dependent when only one income / that is how IRS looks at it

not, as you say, but as joint return

but this is still the way to go since spouse has no income in other country and they were required for  to marry within 90 days making them married in eyes of IRS for returns 

if there is no SS number, then ITIN must be applied for by filing out W7 as i did in 2010 when married

 

[Suss&Camm 2,213]

1 hour ago, adil-rafa said:

one is major on tax return and then spouse / actually is dependent when only one income / that is how IRS looks at it

not, as you say, but as joint return

but this is still the way to go since spouse has no income in other country and they were required for  to marry within 90 days making them married in eyes of IRS for returns 

if there is no SS number, then ITIN must be applied for by filing out W7 as i did in 2010 when married

No this is WRONG!

"Your spouse is never considered your dependent. On a joint return, you may claim one exemption for yourself and one for your spouse. If you’re filing a separate return, you may claim the exemption for your spouse only if they had no gross income, are not filing a joint return, and were not the dependent of another taxpayer."

 

https://www.irs.gov/uac/six-important-facts-about-dependents-and-exemptions-1

https://ttlc.intuit.com/questions/2179341-can-i-claim-my-spouse-as-a-dependent