=> I have client with Dual Status Alien, married and with green card both, want to file as resident alien for the whole year based on pub 519 page 8 "Choosing Resident Alien Status". They moved to US on Aug 2017. The client was living in foreign country having a treaty with US before Aug 2017. Taxpayer have income and pays taxes in foreign country. My questions as follow:
1- Can Taxpayer claim the Physical Presence Test for the period from 08/xx/2016 to 08/xx/2017 (330 days)? Note: Bona Fide Resident Test is not meet.
2- If the answer "YES" to Question 1, Can Taxpayer claim Foreign Income Exclusion for 2017?
3- If the answer "NO" to Question 1, Can Taxpayer claim Tax Credit for 2017 under Resident Alien Status?
=> If the Taxpayer choose to file Form 1040NR for the first half of year and Form 1040 for the second half of year, Can the client claim Tax Credit on Form 1040 of the second half year?
1- Can Taxpayer claim the Physical Presence Test for the period from 08/xx/2016 to 08/xx/2017 (330 days)? Note: Bona Fide Resident Test is not meet.
2- If the answer "YES" to Question 1, Can Taxpayer claim Foreign Income Exclusion for 2017?
3- If the answer "NO" to Question 1, Can Taxpayer claim Tax Credit for 2017 under Resident Alien Status?
=> If the Taxpayer choose to file Form 1040NR for the first half of year and Form 1040 for the second half of year, Can the client claim Tax Credit on Form 1040 of the second half year?