Home Forums Tax Dual Status 세금보고 기준에 관하여 질문드려요. Dual Status 세금보고 기준에 관하여 질문드려요. Name * Password * Email 1. Dual-Status가 맞습니다. 01/01/2017 - 01/25/2017: NR 01/26/2017 - 12/31/2017: Resident If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. 위 IRS 설명에 따르면, 글쓴분의 경우 1월 26일이 Residency Starting Date입니다. 2. 원칙적으로 당연히 어멘드해야죠. 3-1. Dual-Status로 파일링 시 Standard Deduction 사용할 수 없습니다. 3-2. EITC 역시, 2017년 내내 U.S. Citizen 또는 Resident Alien이어야 클레임할 수 있습니다. 4. Dual-Status로 파일링하는 것은 약간 복잡하니 잘 찾아보고 하세요. 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 agree to the terms of service Comment