I have a couple of questions related to my tax return (2019) as a new LPR. I became an LPR in November 2019. This year I submitted my tax return via a consultant here in Belgium (country of citizenship). He submitted the 1040 tax returns for US resident and citizens + FBAR for me.
1- I read that there is something called dual-status tax return, which applies for example to LPRs at their first year of arrival, as they have a non-resident status for a part of the year and then the resident status for the rest of the year (https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-aliens
). Did any of you use this ? (apparently we have to write on top of the tax return Dual-status return).
I guess this is relevant if we have US income during the first part of year, which i did not), but just checking to be sure.
2- In the form 1116 (Foreign tax credit) to attach to the 1040 tax return, there is a question about the country of residence. There, my accountant wrote that I was a resident of Belgium, my country of citizenship for that fiscal year. Is this an issue ? I don't want to this to look like i abandoned my LPR status:
- Is it because during most of 2019 I was indeed a resident of Belgium, so he had to write that ?
- Is this not relevant because I am filing the 1040 US resident tax form anyway, so it shows that I am a US resident with my address in the US clearly shown?
Many thanks for any input,