In a dual-status year, do I report foreign salary from before I moved to the U.S., or only income after the residency start date?
I am from Germany and moved to Seattle in August 2025. Before the move I was employed by a German company and earned about EUR 58,000. After the move I began drawing compensation from my U.S. single-member LLC. My preparer keeps saying the year may be 'split,' but I still do not know how that affects the salary I earned before I became a U.S. resident.
I am trying to avoid both overreporting and underreporting. If 2025 is dual-status, I need to know whether the pre-move German wages stay outside the resident return calculation or whether the entire year's salary comes onto the U.S. side.
Related Questions
I arrived in the U.S. late in 2025 but will clearly meet substantial presence in 2026. Can I use the first-year choice for my LLC salary period?
I am from Brazil and moved to Miami on November 3, 2025. Before that I lived and worked entirely in Sao Paulo. My U.S. LLC started paying me salary after I arrived, and I also had about $42,000 of for...
I moved to the U.S. midyear and became resident by year-end. Can my spouse and I skip the dual-status return and file one full-year joint return instead?
I am originally from Brazil and moved to California in July for a startup role. By year-end I was a U.S. resident for tax purposes, but for the first half of the year I was clearly nonresident and ear...
What is a dual-status tax return and when do I need to file one?
I got my green card in July 2025 after living in the U.S. on a work visa. My accountant says I need to file a 'dual-status return' for 2025. I've never heard of this before. What exactly is a dual-sta...
Our home-country audit changed the final tax bill for 2023. Do we always have to amend the U.S. return, or can Schedule C on Form 1116 handle it?
I am from India and became U.S. resident in 2024, but the issue now is older foreign tax. Our Indian tax advisor finalized a 2023 audit and the final tax is different from what we originally accrued f...
How do I actually file a dual-status return? Do I use Form 1040 and Form 1040-NR together?
My tax preparer quoted me $2,500 to prepare a dual-status return for the year I moved to the U.S. Before I pay that, I want to understand the mechanics. Do I literally file both Form 1040 and Form 104...
I crossed the five-year student limit and may now meet substantial presence. Can the student closer-connection exception still keep me nonresident?
The filing got more serious this year because I may no longer be able to exclude my U.S. days automatically as a student. I had assumed that meant the nonresident story was simply over, but the IRS pa...
My wife is a U.S. resident and I am still a nonresident in the UK. Can we really file one joint return if I was never a U.S. resident this year?
I am a UK founder with a Delaware LLC and around $96,000 of foreign consulting income. My wife lives and works in New York and files as a U.S. resident. I stayed nonresident for U.S. tax purposes all ...
If I am taking two treaty-based positions, do I need more than one Form 8833?
I am a French founder filing a nonresident return and my tax situation has two separate treaty arguments in play. One issue is residency under the treaty tie-breaker, and another issue is the treatmen...
I changed from F-1 to H-1B during the year. Does the return need to say that explicitly, or is the visa change only an immigration issue?
The payroll side already looks different after the change, but I am not sure how much of that story belongs on the return itself. Because the tax year may now involve two statuses, I do not want to tr...
I pay high U.K. tax on consulting income. Should I use Form 2555 or Form 1116 after becoming a U.S. resident?
I am a U.K. citizen who became a U.S. resident during 2025 after moving to Austin. My consulting income is still mostly from U.K. clients and the U.K. tax burden is high. One preparer suggested Form 2...
Have a similar question?
ForeignLLCTax members get expert answers with IRS citations. One CPA consultation costs $200+. Full access is $9.99/month.
Become a Member — $9.99/moDisclaimer: All content on ForeignLLCTax.com is created by a tax professional and is provided for general educational and informational purposes only. It does not constitute tax, legal, or accounting advice, and should not be relied upon as such. Every tax situation is different — for advice specific to your circumstances, please consult a licensed CPA, Enrolled Agent, or tax attorney. By using this website, purchasing a subscription, or accessing any tools or services, you acknowledge that no client-professional relationship is established between you and ForeignLLCTax.com or its operators. This website is not affiliated with the IRS.
