Moved to the U.S. mid-year
The year you arrive is often a dual-status year — nonresident before, resident after — with special rules for each part.
Specialized Filing
Dual-Status Returns & Form 1040-NR Help
The year you move to or from the United States is rarely a normal tax year. It is often a dual-status year — part nonresident, part resident — and getting the split, the deductions, and the treaty positions right is where most of the tax is won or lost.
As an international tax specialist, I run the residency analysis, decide whether you file a 1040, a 1040-NR, or a dual-status return, and prepare it with any treaty positions properly claimed.
Who This Applies To
Left the U.S. mid-year
Departing the U.S., giving up a green card, or expatriating can create a dual-status final year with its own filing.
Nonresidents with U.S. income
Non-U.S. persons with U.S. wages, business income, rental property, or investments file Form 1040-NR.
Visa holders navigating residency
F, J, H, and L visa holders often have to work out residency, the substantial presence test, and treaty positions.
What I Do
The hard part of these returns is deciding which return you file and which rules apply to each part of the year. I work that out first, then prepare it.
- Run the residency and substantial-presence analysis for your year
- Determine whether you file 1040, 1040-NR, or a dual-status return
- Split income correctly between the nonresident and resident periods
- Apply tax-treaty positions to wages, pensions, students, and investment income
- Coordinate any foreign accounts and international forms for the resident part
Full Return, Handled End-to-End: The residency call drives everything else — deductions, credits, treaty benefits, and which international forms you owe. I make that call and build the whole return around it.
Why Dual-Status Is Different
Two Regimes, One Year
Split Year
A dual-status year is taxed as a nonresident for one part and a resident for the other — under different rules for each.
Standard Deduction
Usually Lost
Dual-status filers generally cannot claim the standard deduction, which changes the math considerably.
Treaty Positions
Often Apply
Tax treaties can override the default rules on residency, wages, pensions, and students — but only if claimed correctly.
Wrong Return
Real Cost
Filing a 1040 when you should file 1040-NR (or the reverse) can forfeit deductions, credits, or treaty benefits — and invite notices.
These returns are less about penalties and more about getting the residency and treaty analysis right the first time — the difference between the correct and incorrect filing is often thousands of dollars.
Dual-Status Questions
Dual-Status & 1040-NR FAQ
What is a dual-status tax year?
A year in which you are a nonresident alien for part of the year and a U.S. resident for the rest — typically the year you move to or from the United States. Each part of the year is taxed under different rules: only U.S.-source income during the nonresident part, and worldwide income during the resident part.
Do I file Form 1040 or Form 1040-NR?
It depends on your residency for the year. Full-year residents file 1040; full-year nonresidents file 1040-NR; and someone who changed status mid-year usually files a dual-status return that combines both. Determining this correctly is the first and most important step, because it drives every deduction and credit that follows.
Can I claim the standard deduction in a dual-status year?
Generally no. Dual-status filers usually cannot take the standard deduction and must itemize, though there are exceptions and elections — for example, a first-year or married-filing-jointly election can sometimes let you be treated as a full-year resident, which changes the answer. That analysis is part of the engagement.
How do tax treaties affect my return?
Treaties can reduce or eliminate U.S. tax on specific income — wages, pensions, student stipends, or investment income — and can override the default residency rules. Claiming a treaty position usually requires disclosure (often Form 8833), and claiming it wrong can cost the benefit. I identify and document the positions that apply to you.
I am on an F or J visa. Am I a resident or nonresident?
Students and certain scholars are often exempt from the substantial presence test for a number of years, which usually makes them nonresidents who file 1040-NR — but the rules have limits and exceptions, and getting them wrong affects FICA, treaty benefits, and which forms you owe. I work through the specific timeline of your visa and days in the U.S.
About Your Preparer
Prepared Personally by Tajma Qorri
Tajma Qorri is the founder of Qorri Tax Service LLC and an international tax specialist with more than 10 years in public accounting at Plante Moran, Grant Thornton, and Dean Dorton. Her focus is cross-border compliance — Forms 5471, 5472, 3520, and 8938; FBAR reporting; streamlined filing procedures; and tax-treaty analysis — for individuals and small businesses.
Every engagement is handled directly by Tajma, never passed to junior staff, and she has filed returns for clients in all 50 states. You get a firm, flat-fee quote before any work begins.
Dual-Status and 1040-NR Help in Chicago and Nationwide
Qorri Tax works from an office at 222 S Prospect Ave in Park Ridge, IL, serving Chicago-area clients in person and clients in all 50 states remotely. Whether you are around the corner or across the country, Dual-Status and 1040-NR preparation is handled the same way — directly by Tajma, start to finish.
Dual-status and 1040-NR returns are quoted as a flat fee up front, based on the residency analysis and any treaty positions. See pricing →
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