itonewbie
Level 15
03-20-2021
06:19 PM
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What you described is a dual-status resident alien return with the 1040NR return being only a statement.
US-ECI for the year along with other worldwide income received during the resident period are subject to US tax based on the usual progressive tax rates under §1 whereas US-source FDAP received during the NR period is subject to US tax under §871, unless the taxpayer is eligible for and claims the relevant treaty benefits.
You don't, therefore, apply the tax table separately to income received during the resident vis-a-vis nonresident period.
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