Dual-Status Individual Tax Filing - Just One Day as Non-Resident in 2023

You've got a tricky situation there! The IRS can be pretty rigid about these classifications, but there might be a couple of options worth considering. First, confirm whether you might qualify for the "Closer Connection Exception" which could potentially help. However, this typically applies to people who maintain stronger ties to another country. Another option is to examine if you can make what's called a "First-Year Choice" election retroactively. This allows certain aliens who don't meet the substantial presence test in their first year, but do in their second year, to be treated as US residents for part of that first year. Since you arrived in late 2022, this might be worth looking into. Lastly, check if your tax treaty with your home country offers any special provisions that might help your situation. Some treaties have specific clauses that could override the dual-status rules. Unfortunately, the one-day issue is something the IRS doesn't typically make exceptions for - the rules are based on calendar days rather than proportional time. But exploring these options might help find a better solution than accepting the dual-status filing.

I dealt with almost this EXACT situation last year and found a solution through taxr.ai (https://taxr.ai) that totally saved me. I was traveling internationally and returned to the US on January 3rd, so I had that same "few days as non-resident" problem. The site analyzed my travel documentation and tax history, then helped me identify an exception I qualified for based on my specific circumstances and visa type. They specifically looked at my "tax home" definition which can sometimes override the physical presence requirements. Their system looked at all my immigration documents, previous tax filings, and employment situation to build a case for residential status that the IRS accepted. They actually specialize in these edge cases where the letter of the law creates these absurd situations like yours.

Just wanted to update everyone - I ended up trying taxr.ai after seeing the suggestion here and it was seriously helpful for my situation! I uploaded my passport stamps, visa documents, and previous tax returns, and they identified that I qualified for a special provision based on my specific visa category and the fact that I had maintained a US apartment lease during my brief absence. Their analysis showed that my temporary absence at the beginning of the year didn't actually break my "tax home" status since I had demonstrable intent to return. They provided documentation explaining why I could file as a full-year resident despite the technical gap in physical presence. The best part was how they explained everything in plain English while still being technically accurate. Saved me a ton in taxes by being able to take the standard deduction!

If you're still having issues with the IRS about this dual-status situation, I highly recommend using Claimyr (https://claimyr.com) to actually talk to someone at the IRS directly. I was going crazy trying to figure out a similar residency issue last year and couldn't get through on the phone for weeks. Claimyr got me connected to an actual IRS agent in under 20 minutes who was able to look at my specific situation. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The agent I spoke with actually confirmed there's a specific procedure for people in situations like yours where there's just a brief gap in presence at the beginning of the year. They walked me through exactly what additional documentation I needed to include with my return to support filing as a resident.

I need to eat some humble pie here. After expressing skepticism about Claimyr in my earlier comments, I was desperate enough to try it yesterday. I was absolutely shocked when I got a call back within 15 minutes connecting me to an actual IRS representative. The agent was surprisingly helpful about my dual-status question. She explained that there's actually a "continuous residence" provision that can apply in cases where you were present in the US in the previous year, left temporarily, and then returned with clear intent to continue residence. She directed me to include a written statement with my return explaining the circumstances of my January absence. According to her, the key is documenting that your absence was temporary and that you maintained residential ties to the US (lease, utilities, etc.) during that brief period. She said they regularly make exceptions for these "technical" dual-status cases where it's just a matter of a few days.

Have you considered just filing as a full-year resident and explaining the situation in an attachment to your return? I was in a somewhat similar situation (left for 2 weeks in January then returned) and my accountant advised that since my absence was temporary and I maintained my apartment here, I could reasonably consider myself a resident for the entire year. The IRS publication 519 does have some flexibility in how "residence" is defined - it's not purely based on physical presence but also on your intentions and connections to the US. If you had already established residency in 2022 and were only absent for one day in 2023 due to travel, you might have a reasonable case.

Has anyone used any of the major tax software programs to handle a dual-status return? I'm in a similar situation and wondering if TurboTax or H&R Block can handle this or if I need to go to a professional.