Hi,
I'm trying to figure out if the Dual Status rule applies to me.
I came to the US for the first time mid-July 2012, on a Green Card (DV2012 lottery winner). I'm still here, and I never went back to my country (Italy) since entering the US. Moreover, prior to mid-July 2012 I have never been to the US, not even as a tourist, not even in previous years.
Do I need to file a Dual Status 1040 (the first year case)? Or filing as a standard Resident is enough?
By reading Publication 519 Tax Guide for Aliens, I understand the former (by the Green Card test, I'm resident since mid-July and non-resident before mid-July, so Dual Status).
However my tax accountant says he's pretty sure that Dual Status only applies if one was actually in the US as a non-resident before becoming a resident.
Who is wrong and who is right?
Moreover, if I'm a resident for the full year, do I need to consider the income as a employee for the job I had in Italy for the first 4 months of 2012 (note that the job has no connection to the US), or the exclusion rule from the treaty with Italy quoted in Table 3 of Publication 901 (Personal dependent services: max 183 days in US, any foreign resident employer, no limit amount) applies in any case?
I'm trying to figure out if the Dual Status rule applies to me.
I came to the US for the first time mid-July 2012, on a Green Card (DV2012 lottery winner). I'm still here, and I never went back to my country (Italy) since entering the US. Moreover, prior to mid-July 2012 I have never been to the US, not even as a tourist, not even in previous years.
Do I need to file a Dual Status 1040 (the first year case)? Or filing as a standard Resident is enough?
By reading Publication 519 Tax Guide for Aliens, I understand the former (by the Green Card test, I'm resident since mid-July and non-resident before mid-July, so Dual Status).
However my tax accountant says he's pretty sure that Dual Status only applies if one was actually in the US as a non-resident before becoming a resident.
Who is wrong and who is right?
Moreover, if I'm a resident for the full year, do I need to consider the income as a employee for the job I had in Italy for the first 4 months of 2012 (note that the job has no connection to the US), or the exclusion rule from the treaty with Italy quoted in Table 3 of Publication 901 (Personal dependent services: max 183 days in US, any foreign resident employer, no limit amount) applies in any case?