2014 Tax Return Questions - Duel Status Alien and Tax Treaties

ausdan

New Member
Hi All,

I received my green card mid way through last year and arrived into the states in July. I am having massive issues finding an accountant to help me file my taxes in San Francisco, so I am thinking of doing it myself. (If anyone knows of a good accountant that isn't going to charge me $6000 - YES $6000 I have been quoted to do it, in San Francisco then please let me know)

My Situation is as follows:
  • Arrived half way through the year (green card was activated on arrival) and started working in a job in Oct 2014.
  • Previous to arriving in the states, I worked in Australia up until a few days before I left.
So far I have researched the following:
  • I meet the "Substantial Presence test"
  • I meet the "Green Card test"
  • I don't meet the "Closer Connection to a Foreign Country" Test
  • I may have to file as a Duel Status Alien
Can someone tell me if I have to file as a Duel status alien (Forms 1040 & 1040NB) and report my earnings before I arrived in the states, or just file a normal 1040 and forget about what I earnt before arriving.

If I have to file as a Duel status alien, then does any of the Tax treaties come into effect and /or can I claim FTC (Foreign Tax Credits) or FEIC (Foreign Earned Income Exclusion)

Any help or if someone can point me in the direction of a good accountant in SF, it would be greatly appreciated.

Regards,

AusDan
 
By default, you are dual-status for 2014. You meet the Green Card Test and Substantial Presence Test (did you come in the beginning of July?) to be a resident for 2014, but this is your First Year of Residency, so special rules apply that make you resident only starting the first day you are in the U.S. under either the Substantial Presence Test or Green Card Test. So by default you cannot file as a full year resident.

If you are married, you may use either the Choosing Resident Alien Status or Nonresident Spouse Treated as Resident (depending on whether your spouse is full-year nonresident or not) elections to become a full year resident of 2014 and file jointly with your spouse.
 
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