I came to the US in September 2010 as a green card holder. I was here for two weeks and left back to Poland for the rest of the year. I was just working in Poland in 2010 and I was single. I did file my taxes in my home country. I did not file a tax return for 2010 in the US as I was advised by a CPA. I came back to the US in 2011 and started filing taxes since then.========>>>>>>>>>> Look closely at your green-card, it says "Resident Since" on it. As you said, aslongas you came to US as a green card holder, then you had to file US return for 2010; a green card holder , as a US resident, need to report both US source and world wide income that you earned at that time.I mean UNLESS you had reportable taxable on income that you earned in US and Poland, you had to fileyour US return as a US resident.
I read on the IRS website that under Green Card test I should file dual status tax return on worldwide income because I became a resident in September. I had no income in the US. What forms should I file?====. No I do not think so as you were already green card holder NOT a dual status filer. DUAL status filer means that for example say you moved to the US from Poland in July 2010 and got your Green card in December 2010. As a result you area dual status alien for the year 2010, NOT in 2011.
when you have been both a U.S. resident alien and a nonresident alien in the SAME tax year For example, if you , for The Part of the Year , are a U.S. Resident Alien
For the part of the year you are a U.S. resident alien, you are taxed on income from all sources. Income from sources outside the US is taxable if you receive it while you are a resident alien. If you, For The Part of The Year , are a Nonresident Alien.For the part of the year you are a nonresident alien, you are taxed on income from U.S. sources only.
Can I claim foreign earned income exclusion if dual status? There is a tax treaty agreement with Poland.========>>>>>>>>>>as mentioned above; no not for dual status alien as dualstatus alien is still non resident.The General Rules To qualify for the foreign earned income exclusion, a U.S. citizen or resident alien must have a tax home in a foreign country and income received for working in a foreign country, otherwise known as foreign earned income. The taxpayer must also meet one of two tests: the bona fide residence test or the physical presence test.