# USA Dual Status Filing Question



## kikilola (Mar 20, 2014)

I'm hoping someone can help me with my questions. 

I am filing a Dual Status Tax Return in the US for 2013. I was a resident alien from January-June 30, and a non-resident from July 1-December 31 (moved back to Canada in July). I know that I need to file a 1040 for the first half and a 1040NR for the second half of the year. I am not a US citizen or permanent resident and am a Canadian citizen.

I have no foreign income for the first half and no US based income for the second half of the year.

For form 1040 -I know that I can't use the standard deduction only itemized deductions but it says in IRS publication 519 that I can use exemptions as long as its not greater than my taxable income. My taxable income is greater. Does this mean I can use the full $3900 for exemptions stated on line 42 or do I need to pro-rate it for the part of the year I was a resident alien.

I understand that form 1040 is basically a schedule and form 1040NR is my tax return, is this correct? Since I had no US based income for the period I was a non-resident, do I fill out all zeroes on form 1040-NR and attach my payment due to form 1040 (I had minimum income tax deductions taken and know I have to pay).

Thanks much!


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