Am I considered a dual-status alien for 2024 tax filing with Substantial Presence Test?

Hey everyone, I moved to the United States back in December 2023, and I've been living here for pretty much all of 2024 so far. I've been trying to figure out my tax status and it's confusing the heck out of me. According to what I've read on the IRS website, you become a resident alien (RA) once you pass the substantial presence test (SPT), and if you don't meet that criteria, you're classified as a non-resident alien (NRA). From my calculations, I didn't pass the SPT for the first part of 2024 (January through May), but started passing it in June 2024 when I hit the required days (based on counting days from 2024, plus 1/3 of my days from 2023, and 1/6 of my days from 2022). So my question is - does this mean I should file as a dual-status alien for 2024? The IRS website seems to suggest YES, but I can't find many examples of situations like mine. I also noticed something interesting - the way the factors 1/3 and 1/6 work, by your third consecutive year in the US, you'd automatically be a resident alien from January 1st since (1/3 * 365 + 1/6 * 365) = 183 days. Is that right? Thanks for any help with this weird tax situation!

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20 comments

Aliyah Debovski

•8M

The dual-status alien question can definitely be confusing! You're on the right track with your understanding. Based on what you've described, you would indeed be considered a dual-status alien for 2024 if you began meeting the Substantial Presence Test in June. For the first part of the year (January-May), you'd be considered an NRA, and then from June onward, you'd be an RA. This means you'll need to file a dual-status return that covers both periods appropriately. The IRS Publication 519 (U.S. Tax Guide for Aliens) covers this in detail. Your observation about the third year is actually correct! The SPT formula is designed so that by your third full calendar year in the US, you'll typically qualify as a resident alien from January 1st. This is because the lookback period includes enough days to meet the 183-day threshold right from the start of the year.

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Aliyah Debovski

•8M

For a dual-status return, you'd typically use Form 1040 or 1040-SR for the part of the year you were a resident, and Form 1040-NR for the non-resident portion. You'll need to write "Dual-Status Return" across the top of the return and attach a statement showing income for both parts of the year separately. Regarding deductions, dual-status taxpayers generally cannot claim the standard deduction. You'd need to itemize deductions, but you can only claim itemized deductions that are allowed for the portion of the year you were a resident. For the non-resident portion, you can only claim deductions directly connected with income from U.S. sources.

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Cass Green

•8M

After getting super confused about my residency status last year, I found this amazing tool called taxr.ai (https://taxr.ai) that actually analyzed my travel history and gave me a definite answer about my dual-status situation. I was in a similar boat - came to the US in late 2023 and wasn't sure if I qualified as dual-status for 2024. The tool walks you through all the exceptions and special cases that the IRS publications mention but don't explain well. It even told me exactly which forms to fill out and gave me a personalized tax residency timeline I could reference. Saved me hours of research and second-guessing myself.

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Cass Green

•8M

It absolutely helped with the filing process. The report breaks down exactly how to handle different income sources based on when you received them relative to your residency status change date. It even flagged that I needed to pro-rate certain deductions and gave me worksheet-style calculations. Regarding accuracy, I was skeptical too initially. What impressed me was that it actually asks about all those special cases - treaty benefits, student/teacher status, closer connection exceptions, etc. I had income from three different countries, and it gave me specific guidance for each income stream based on tax treaties. My accountant actually said the analysis was spot-on when I showed it to him.

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Finley Garrett

•8M

Just wanted to update everyone - I tried taxr.ai after seeing the recommendation here, and wow, it cleared up my confusion completely! I uploaded my travel records and answered a few questions, and it confirmed I am indeed a dual-status alien with my status changing in April (earlier than I thought). The report showed me exactly which forms to use and how to handle my foreign rental income from before I became a resident. It even pointed out that I qualified for a treaty benefit I had no idea about! Best $49 I've spent on tax prep (way cheaper than the hours of consultation I was about to pay for). They also have this cool visualization showing exactly when my status changed and why. If you're dealing with dual-status confusion, definitely check it out.

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Holly Lascelles

•8M

Just a heads up for anyone struggling with these dual-status questions - if you need to actually talk to someone at the IRS about your specific situation, good luck trying to get through on the phone! I spent literally 6 weeks trying to get clarification on my dual-status situation, called dozens of times, and kept getting disconnected. Finally found this service called Claimyr (https://claimyr.com) that got me through to the IRS in under 20 minutes. They have this system that navigates the whole IRS phone tree and waits on hold for you, then calls you when an agent picks up. You can see how it works here: https://youtu.be/_kiP6q8DX5c. The IRS agent I talked to confirmed my dual-status interpretation and walked me through exactly what forms I needed.

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Holly Lascelles

•8M

They use an automated system that keeps dialing and navigating the phone tree for you. Instead of you having to sit on hold for hours, their system does it, and only calls you when there's an actual human IRS agent on the line. It's not a backdoor - they're just using technology to handle the frustrating wait time for you. The way it works is you tell them what IRS department you need to reach, pay their fee, and then their system starts calling on your behalf. When they get through to a live person, you get a call connecting you directly to that IRS agent. Saved me literal hours of hold time and frustration.

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Kyle Wallace

•8M

I owe everyone here an apology. After calling the IRS myself for THREE DAYS with no luck, I broke down and tried that Claimyr service I was skeptical about. Not only did it work, but I got through to an IRS agent specializing in international tax issues in about 45 minutes. The agent confirmed that my situation (similar to the original poster's) does indeed make me a dual-status alien, and she walked me through the exact filing requirements. She even emailed me specific sections of the tax code I needed to reference in my statement. Would have never gotten this clarity without actually speaking to someone. My advice: don't waste days trying to get through on your own. The service costs less than what my time is worth sitting on hold for hours. And they literally only charge if they get you through to a human.

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Ryder Ross

•8M

One thing to consider is whether you might qualify for the First-Year Choice election (also called the "30-day rule"). If you were in the US for at least 31 days in a row in 2024 and at least 75% of the days from the beginning of that 31-day period through the end of the year, you can choose to be treated as a resident alien for the whole year. This could potentially simplify your filing by making you a resident for the entire year instead of dealing with the dual-status complexities. Might be worth looking into depending on your specific situation!

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Ryder Ross

•8M

The impact on your tax liability really depends on your specific income situation. Generally, if most of your income is from US sources, being a full-year resident often results in a lower tax bill because you get the full standard deduction and can claim more credits. Yes, making this election would allow you to take the full standard deduction for the entire year, which is a big advantage over the dual-status restrictions. You'd also be able to file jointly if you're married to a US citizen or resident, which usually results in lower taxes overall. The downside is that you'd have to report your worldwide income for the entire year, not just the part when you were physically present.

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Gianni Serpent

•8M

A word of caution - I was in almost exactly your situation in 2023 and I made a mistake with my dual-status filing. I incorrectly reported some foreign income I received during my NRA period and ended up getting a CP2000 notice from the IRS requiring additional tax plus interest. Double-check everything and consider using a tax professional who specializes in international taxation. The rules for dual-status aliens are super complicated, especially regarding things like foreign tax credits and treaty benefits. Definitely not something I'd recommend doing yourself unless you're 100% confident.

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