Profile (I'm adding some extra details just in case):
- I was an international student in Australia from 2012-2016.
- I spent part of 2015-2016 in the US as a visiting scholar (J-1).
- I returned to Australia in May 2016, graduated in September 2016. I then started working in Australia until April 2017. My income in this period came from my Australian employer and I payed my taxes to the Australian tax office.
- In April 2017, I returned to the US (J-1 again) as a postdoc (until now).
- My income since April 2017 (arrival date in the US) has been coming from my US employer.
Can you please confirm whether or not the following statements are correct:
Since I was in the US in both 2015 and 2016 (~100 and 110 days, respectively), I believe I'm not exempted anymore in 2017 from the substantial presence test, is that correct?
I passed the substantial presence test at some point in 2017. If I understand correctly, that means that I am considered a resident alien from my day of arrival? (i.e., April 2017)
That said, from January 2017 to April 2017 (i.e., before arriving in the US), I was a non-resident alien and therefore that makes a dual-status alien, correct?
Now if I'm a dual-status alien, I know I have to file 1040, specify at the top of the form that I'm a dual-status alien, and attach a "statement" for January-April foreign income (i.e., while I was overseas as a non-resident alien). IRS website suggests that the statement can be 1040NR or 1040NR-EZ (I assume this means that anyone can also write their own statements as long as it provides the necessary information).
(a) Can I use turbotax for filling as a resident alien [for the period of April-December], but not mention anything about my foreign income [January-April] in that form? (see below)
(b) Can I write my own statement for January-April? If so, then what exactly do I need to mention in my statement? Filling 1040NR or even 1040NR-EZ seem a bit too complicated for my situation (foreign income while I was in Australia as a non-resident alien).
(c) Where/How do I tell IRS that I have already paid my taxes for my foreign income in Australia? [January-April]
(d) Do you suggest any software that covers such a case?