skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Tax Reform
Tax Topic Index

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Publication 519
taxmap/pubs/p519-030.htm#en_us_publink1000222540

How To Figure Tax(p33)

rule
When you figure your U.S. tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident.
taxmap/pubs/p519-030.htm#en_us_publink1000222541

Income(p33)

rule
All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U.S. citizens and residents. Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. You cannot take any deductions against this income.
taxmap/pubs/p519-030.htm#en_us_publink1000222542

Social security and railroad retirement benefits.(p33)

rule
During the part of the year you are a nonresident alien, 85% of any U.S. social security benefits (and the equivalent part of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. (See The 30% Tax in chapter 4.)
During the part of the year you are a resident alien, part of the social security and the equivalent part of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount.
Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien.
If you received U.S. social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. You will not receive separate statements for the benefits received during your periods of U.S. residence and nonresidence. Therefore, it is important for you to keep careful records of these amounts. You will need this information to properly complete your return and figure your tax liability.
If you received railroad retirement benefits while you were a nonresident alien, the U.S. Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form.
taxmap/pubs/p519-030.htm#en_us_publink1000222544

Tax Credits and Payments(p34)

rule
This discussion covers tax credits and payments for dual-status aliens.
taxmap/pubs/p519-030.htm#en_us_publink1000222545

Credits(p34)

rule
As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. There are certain restrictions that may apply. These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals.
EIC
You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless you are married and you choose to be treated as a resident for all of 2018 by filing a joint return with your spouse who is a U.S. citizen or resident, as discussed in chapter 1.
taxmap/pubs/p519-030.htm#en_us_publink1000222546

Foreign tax credit.(p34)

rule
If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes.
If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. For more information, see the Instructions for Form 1116 and Pub. 514.
taxmap/pubs/p519-030.htm#en_us_publink1000222547

Child and dependent care credit.(p34)

rule
You may qualify for this credit if you pay someone to care for your dependent qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work.
Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart.
The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year.
For more information, see Pub. 503 and Form 2441.
taxmap/pubs/p519-030.htm#en_us_publink1000222549

Retirement savings contributions credit.(p34)

rule
You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2018. You cannot claim this credit if:Use Form 8880 to figure the credit. For more information, see Pub. 590-A.
taxmap/pubs/p519-030.htm#en_us_publink1000222550

Child tax credit.(p34)

rule
You may be able to take this credit if you have a qualifying child. A qualifying child for purposes of the child tax credit is a child who: An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
If you did not have an SSN (or ITIN) issued on or before the due date of your 2018 return (including extensions), you cannot claim the child tax credit on either your original or an amended 2018 return. If your child did not have an SSN valid for employment issued on or before the due date of the 2018 return (including extensions), you cannot claim the child tax credit for this child but may be able to claim the credit for other dependents for this child.
taxmap/pubs/p519-030.htm#en_us_publink100016482

Credit for other dependents.(p34)

rule
The credit for other dependents is for people who have dependents who cannot be claimed for the child tax credit. To claim the credit for other dependents, your dependent must have an SSN, ITIN, or ATIN issued on or before the due date of your 2018 return (including extensions). You claim the credit on Form 8862. See Form 8862 and its instructions for details.
taxmap/pubs/p519-030.htm#en_us_publink1000222551

Adoption credit.(p34)

rule
You may qualify to take a tax credit of up to $13,810 for qualifying expenses paid to adopt an eligible child. This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. To claim the adoption credit, file Form 8839 with the U.S. income tax return that you file.
Married dual-status aliens can claim the credit only if they choose the Nonresident Spouse Treated as a Resident status as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions).
taxmap/pubs/p519-030.htm#en_us_publink1000222553

Payments(p34)

rule
You can report as payments against your U.S. income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. These include: