dual-status taxation question

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doomsdaytelethon
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Joined: Tue Jul 20, 2021 8:09 pm

dual-status taxation question

Post by doomsdaytelethon »

I understand that If you are a resident alien in the US, but leave back to your home country at some point in the year, you can file a dual status return, and be taxed as a US resident alien for the first part of the year while in the US, and as a non-resident alien for the remainder.

If one does this, do you need to stay out of the US (or at least never become a resident alien again) for the following year?

As an example:
Bob lives in the US for several years, then leaves the US on July 1,2019, returning to his home in Canada. He files a dual return for 2019, ending his US resident alien status on July 1. What happens if Bob returns to the United States sometime in 2020? Does he file another dual status return, this time as a non-resident alien up until he arrives in the US, and as a resident alien after that? Or does the IRS consider him a resident for all of 2019 if he returns in 2020?

Hope that's clear.
Appreciate any insight!
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