I am a Danish citizen that has left the US during 2009 (after 3 years). I am now trying to decide whether to return to the US for the last 11 days of 2009 to be able to claim full year residence in 2009. The question is what are the benefits from claiming full residence 2009 compared to dual-status?

FYi - The tax that I am paying in Denmark is higher than the equivalent in the US.

Please share your thoughts - thanks