I'm a New Zealand citizen who emigrated (I have a green card) to the US in July. Due to some medical issues I returned to NZ in early December. My question is whether I should file as a Dual-Status or Non-resident? I'm assuming Non-Resident since I wasn't resident on the last day of the year?
Is it a good idea to file for the extension to meet the physical presence test? Or can I claim the period ending in 2014 for the physical presence test?
My long term intention is to return to the US.