Part Year U S Resident

[djack1040]

American citizen living abroad (France) past 16 years. Married to French citizen and filed joint returns in France. (As I understand it, France has tax treaty with US so that her French earnings are not subject to US tax).

Widowed in 2005 and worked in France (French type "green card") and filed French tax return for 2005.

In 2006, worked in France Jan-July and then moved to US with two children (8 & 4yrs old). She says she will need to file a French tax return for part of year. Her accountant in France will handle.

She has a job in US and will earn approximately $18,000 Aug 1-Dec 31. Children are dual citizenship under current law and have SSN's.

Is there such a thing as "part year US resident tax return?

I am just starting to research this subject and any guidance and reference will be appreciated.

[Bees Knees]

There is no such thing as a part year U.S. federal tax return. That is a state concept. The rules for U.S. returns are based on whether the income is subject to U.S. taxation or not due to citizen / resident / or tax treaty status, the foreign earned income exclusions, or the foreign tax credit or deduction. You would use one of these rules to make sure tax is only paid on the U.S. earnings.

[Uncle Sam]

Part Year US Resident

There really shouldn't be an issue here-because taxpayer IS already a U. S. citizen.
As such, she's liable to report her worldwide income for the full year, and able to take a credit for foreign taxes paid to France.