# UK citizen lived in the US for a year, now repatriated - how to file 2019 taxes?



## fusionsnow (Mar 12, 2020)

Hi there,

I am a UK citizen who lived in the US from October 2018-September 2019, and then repatriated to the UK. For the 2018 tax year, I filed my taxes with H&R Block in person and was able to file as a non-resident alien as I did not meet the substantial presence test. How do I go about completing my 2019 tax filing? I would need to do this remotely as I am back in the UK.

I have rental income from the UK for the 9 months I was living in the US along with employment income from the US. For the 3 months of the year that I was back in the UK I have UK employment income.

I am unsure about:
A) What forms I need to fill out? I.e. do I need to complete 1040NR for the period of the year that I was living in the UK (October-December 2019) on top of 1040 for the period I was in the US.

B)What software I can use to do that?

C) How to ensure I don't get overly double taxed, i.e. I get a credit for the UK tax paid on my UK income. 

Many thanks,
A


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## Moulard (Feb 3, 2017)

I can only really speak on the US side..

You will end up filing a dual status return...

https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-aliens

As a starting point take a look at Pub 519 - and chapter 6 which covers dual status.

https://www.irs.gov/pub/irs-pdf/p519.pdf

Fundamentally a 1040 for the part of the year you were a resident and a 1040-NR for the part of the year you were a non-resident.

If you had no US sourced income for the Oct-Dec then the 1040NR will be basically all zeros.

Your UK rental income would be reported on the 1040.


Article 6 (1) of the tax treaty states the general rule that income of a resident of a Contracting State derived from real property situated in the other Contracting State may be taxed in the Contracting State in which the property is situated.

So the UK would have primary taxing rights on the rental income and you will be able to claim a tax credit on the US taxes owed on that income.

You are likely to require 

Schedule B (to flag foreign accounts used to receive the rental income) ; 

Schedule E to report the rental income; 

Form 1116 (to claim the tax credit for UK taxes paid or accured) ; 

Form 6251 (AMT tax; you will need to complete it because you are using form 1116; but only submit it if the AMT tax is greater than zero; and if it is greater than zero you will need AMT versions of Form 1116)

If you have no intention of returning to the US, you might want to choose to ignore the following but for the sake of completeness..

You may also want to look at form 8938 - conceptually you could meet the filing threshold for your UK accounts as well as Fincen form 1114. 

If you have set up a trust account for rental payments there could also be foreign trust reporting requirements...although if you are going through an agent, then hopefully it is their trust account not yours.


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## fusionsnow (Mar 12, 2020)

Thanks - that's really helpful! I've had a read of the links you sent and I think it all makes sense now. Do you know if any of the available software can handle all of that? Or can H&R block?


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