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I was non-resident (NR) alien during first part of the year and became resident (R) alien the second part of the year. I worked for the same company the whole year and was issued W-2. During the non-resident part of the year, my employer did not withhold FICA taxes from paycheck and then resumed taking FICA taxes after becoming resident alien. I researched that I would need to file two returns: 1040-NR and 1040 as I was a resident at the end of the year.

  1. Since I have only 1 W-2 form from employer that basically combined wages for both statuses, what wages do I report on 1040-NR and what wages on 1040? Should I split them?
  2. Also, after becoming R, I earned self-employment income and received 1099-misc form. This amount I assume will be part of 1040 only?
  3. I am married but will file separately. Both of our statuses changed from NR to R at the same time, but my spouse did not earn while being NR. She did earn after becoming R. Does she need to file only 1040 and not 1040-NR?

Thank you!

  • How did you "became resident (R) alien the second part of the year"? It's rare to be dual-status. Generally, one is either a resident for the whole year, or nonresident for the whole year. – user102008 Mar 7 '15 at 20:22
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Since I have only 1 W-2 form from employer that basically combined wages for both statuses, what wages do I report on 1040-NR and what wages on 1040? Should I split them?

Yes, of course. On the NR return you report the portion of your wages you earned while being in the NR status, on the regular return you report the rest.

Also, after becoming R, I earned self-employment income and received 1099-misc form. This amount I assume will be part of 1040 only?

Assuming the facts are correct, yes.

I am married but will file separately. Both of our statuses changed from NR to R at the same time, but my spouse did not earn while being NR. She did earn after becoming R. Does she need to file only 1040 and not 1040-NR?

I would suggest filing an empty NR return, just to avoid confusion.

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