Hi Everyone,

I was a nonresident in 2014 from Jan 1 to Nov 11. On Nov 12 I am happy and grateful to say I became a US permanent resident (Green Card status).

100% of my income is from a US business (my employer). I am paid monthly on the last business day of each month.

I know from IRS Pub 519 that for this year, I will have to file as a Dual Status Alien (all previous 1040 filings were as a nonresident). I know that I will have to file the Form 1040, but then include a "Dual Status Statement" - such as a Form 1040 NR - to indicate my nonresident period income.

My question: How do I calculate my nonresident income?

In 2014, I was a nonresident for 315 days and will be a resident for 50 days of the year. Can I then state in the 1040 NR statement that my nonresident
income for 2014 was:

315 days / 365 days * Total income on W-2 ?

I.e. do I just report the prorated amount of my income (~86.3%) as nonresident income, based upon the calendar calculation?

I am not sure how else to handle this, since I'm guessing I will not get separate W-2s for my nonresident period and my resident alien period.

Please let me know any helpful info, feedback or guidance. Thank you in advance for your assistance!!


Cheers,
lonewolfito