Dual-status return: amounts owed on 1040 (return) and 1040NR (statement). How do I combine amounts owed for reporting purposes?

[Tommy-Lasagna]

Taxpayer is dual-status. Moved here as permanent resident mid-year. Preparing a 1040NR statement for non-resident (first) part of year. How do we report the amount owed from the non-resident portion of the year? Do we include a separate payment voucher?

[itonewbie · Accepted solution]

The 1040NR is a statement that supports the amounts reported on the 1040 return.  Tax is calculated on the 1040; there is no separate liability on the 1040NR.

Note, however, there are limits to various deductions that may be taken during the NR period.

[Tommy-Lasagna]

But how do I get the information onto the 1040?

[itonewbie]

Don't believe you can prepare D/S returns with PS out of the box.  You'll need to prepare the 1040NR statement separately (making sure you limit the applicable deductions), then add those numbers to the 1040 return and attach a copy of the 1040NR as Dual-Status Statement.

[Tommy-Lasagna]

Thanks! Will work on this

[itonewbie]

NP

[mikec610]

Have a similar situation! Long time Resident Alien leaves the country in August. All income for year  is US based. Wife and Dependent ! Dependent is a US Citizen! Do I file both 1040 and 1040-NR? Does all income go on the NR? Just not sure of how to process.

Thanks

[DG11]

When you state there are certain limitations to the deductions taken during the NR period...my question is do I only apply the standard deduction to the portion of income that was received during the resident alien period (as NR aren't given the standard deduction). Or does the entire income for the year, even the income received when the individual was a NR, allowed to have the standard deduction applied to it?