Glossary · US Tax
Dual-Status Return
A dual-status return is filed for the year someone is a US resident for part of the year and a non-resident for the rest — typically the year of arriving in or leaving the US. It combines resident and non-resident treatment across the year.
In more detail
A dual-status year arises when US tax residency begins or ends mid-year — commonly the year a Briton moves to the US, or the year an American or long-term resident leaves. The return applies resident rules (worldwide income) to the resident portion and non-resident rules (US-source income) to the rest, and certain elections and restrictions apply. Getting the residency start or end date right drives the whole calculation, and arrival and departure years are among the most error-prone US filings.
Does Dual-Status Return apply to your situation?
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