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Tax year 2026Checked

What is a dual-status tax return? When F-1 students need one

On a 2026 dual-status return, your status on December 31 decides which form is the return, and the $16,100 standard deduction is lost even for the resident months.

$16,100 standard deduction a single filer loses on a 2026 dual-status return, even for the resident months

By F1TaxReturn Tax Team. Published . Facts checked against the sources below on . 5 minute read.

In short

  1. A dual-status return covers a tax year in which you were a nonresident alien for part of the year and a resident alien for the rest. For an F-1 student still inside the five exempt years, 2026 is such a year if the H-1B began on or before July 2, 2026 and they were in the US at least 183 days from then to December 31.
  2. If you are a resident on December 31, 2026, you file Form 1040 marked "Dual-Status Return" and attach a statement for the nonresident months, which can be Form 1040-NR marked "Dual-Status Statement".
  3. A dual-status return gets no standard deduction, so a single filer gives up the $16,100 a full-year resident deducts for 2026.
  4. A married filer who is a resident on December 31, 2026 can avoid a dual-status return if both spouses choose to be treated as residents for the whole year and file one joint Form 1040.
  5. Dual-status taxpayers could not e-file for tax year 2025, and Sprintax's online software (checked October 24, 2026), IRS volunteer (VITA) sites and F1TaxReturn do not prepare dual-status returns.
Contents, 8 sections

A dual-status tax return covers a year in which you were a nonresident alien for part of the year and a resident alien for the rest. For an F-1 student in 2026, one cause is starting H-1B by July 2 within your five exempt calendar years, then spending at least 183 days in the US. Nonresidents for all of 2026 should read the guide to US taxes for international students instead.

Which form is the return and which is the statement?

On a 2026 dual-status return, a resident alien on December 31 files Form 1040 as the return and a nonresident alien files Form 1040-NR (IRS). The other part of the year goes on a statement attached to the return.

Mei's 2026. F-1 STEM OPT to May 31: 151 exempt days, $30,000, on the Form 1040-NR statement. H-1B from June 1: 214 counted days, $56,000, on the Form 1040 return. No standard deduction on $86,000.A 2026 calendar strip for Mei, an illustrative F-1 student inside her five exempt calendar years. From January 1 to May 31 she is on STEM OPT in F-1 status: 151 days, exempt. From June 1 to December 31 she is in H-1B status: 214 days that count, at least 183, so her residency starts on June 1, 2026. The nonresident part, January 1 to May 31, is taxed on US income only and goes on Form 1040-NR marked Dual-Status Statement; her wages in it are $30,000. The resident part, June 1 to December 31, is taxed on worldwide income and goes on Form 1040 marked Dual-Status Return; her wages in it are $56,000. Both parts are one tax calculation for the year, $30,000 + $56,000 = $86,000 of wages, with no standard deduction; a full-year resident would deduct $16,100.Mei's 2026: one return, two statusesF-1 on STEM OPT to May 31, then H-1B from June 1, in the US all yearJanFebMarAprMayJunJulAugSepOctNovDecF-1 (STEM OPT)151 days, exemptH-1B214 days count: at least 183June 1: residency startsNonresident partJanuary 1 to May 31Taxed: US income onlyOn Form 1040-NR, marked"Dual-Status Statement"Wages: $30,000Resident partJune 1 to December 31Taxed: worldwide incomeOn Form 1040, marked"Dual-Status Return"Wages: $56,000One tax calculation for the year: no standard deduction$30,000 + $56,000 = $86,000 of wages taxed together.A full-year resident would deduct $16,100.Mei's 2026. F-1 STEM OPT to May 31: 151 exempt days, $30,000, on the Form 1040-NR statement. H-1B from June 1: 214 counted days, $56,000, on the Form 1040 return. No standard deduction on $86,000.A 2026 calendar strip for Mei, an illustrative F-1 student inside her five exempt calendar years. From January 1 to May 31 she is on STEM OPT in F-1 status: 151 days, exempt. From June 1 to December 31 she is in H-1B status: 214 days that count, at least 183, so her residency starts on June 1, 2026. The nonresident part, January 1 to May 31, is taxed on US income only and goes on Form 1040-NR marked Dual-Status Statement; her wages in it are $30,000. The resident part, June 1 to December 31, is taxed on worldwide income and goes on Form 1040 marked Dual-Status Return; her wages in it are $56,000. Both parts are one tax calculation for the year, $30,000 + $56,000 = $86,000 of wages, with no standard deduction; a full-year resident would deduct $16,100.Mei's 2026: one return,two statusesF-1 on STEM OPT to May 31, thenH-1B from June 1, in the US all yearJan 1Dec 31F-1, exempt151 daysH-1B214 days countJune 1: residency starts(214 is at least 183)Nonresident partJanuary 1 to May 31Taxed: US income onlyOn Form 1040-NR, marked"Dual-Status Statement"Wages: $30,000Resident partJune 1 to December 31Taxed: worldwide incomeOn Form 1040, marked"Dual-Status Return"Wages: $56,000No standard deduction$86,000 of wages taxed together;a full-year resident deducts $16,100
Mei's residency starts on June 1, 2026, so one return covers both parts of her year.
On December 31, 2026 you were What you file
A resident alien Form 1040 marked "Dual-Status Return", with a statement, such as Form 1040-NR, marked "Dual-Status Statement"
A nonresident alien Form 1040-NR marked "Dual-Status Return", with a statement, such as Form 1040, marked "Dual-Status Statement"

On 2025 forms you check the "Other" box at the top and write "Dual Status Return" or "Dual Status Stmt" (Publication 519); the 2026 drafts keep that box. You sign only the return; your signature covers the statement.

Key facts

What it is
One return for a year in which you were both a nonresident alien and a resident alien
Resident on December 31, 2026
Form 1040 marked "Dual-Status Return", with a "Dual-Status Statement" such as Form 1040-NR
Nonresident on December 31, 2026
Form 1040-NR marked "Dual-Status Return", with a "Dual-Status Statement" such as Form 1040
Standard deduction
None ($16,100 for a single full-year resident in 2026)
Latest H-1B start that reaches 183 counted days in 2026
July 2, 2026, inside your five exempt years, with no trips abroad after it
Due date if you are a resident on December 31
Thursday, April 15, 2027
For
F-1, J-1, M-1 and Q students whose tax residency started or ended during 2026, for example after a change to H-1B or in a sixth year that began outside the US.
Not for
Students who were nonresident aliens for all of 2026, who file Form 1040-NR, and those who were resident aliens all year, who file Form 1040.

When does an F-1 student need a dual-status return?

An F-1 student needs a 2026 dual-status return if their tax residency started after January 1 or ended before December 31, 2026 (IRS: residency dates).

Your 2026Your residency
Inside your five exempt years, an H-1B start by July 2 and at least 183 days in the US from then on (F-1 to H-1B)Starts on your first H-1B day in the US
First year your days count (usually the sixth), abroad on January 1, then at least 183 days here (your sixth year)Starts on your first day back
Leaving for good as a resident, with a signed statement that your tax home and closer connection are abroad (leaving the US)Ends on your last day in the US
The first-year choice after a late status changeStarts on the first day of your 31-day period

Your exempt years decide which of the first two rows fits.

First year in the US on an F, J, M or Q visa
  1. 20211 of 5: exempt, days do not count
  2. 20222 of 5: exempt, days do not count
  3. 20233 of 5: exempt, days do not count
  4. 20244 of 5: exempt, days do not count
  5. 20255 of 5: exempt, days do not count
  6. 20266th: days count

2026 is your 6th year: your days now count.

Most students who stay all year pass the 183-day test and become resident aliens: Form 1040, the standard deduction, and Social Security and Medicare tax on most pay (work for your own school while you are enrolled can stay exempt). Residency starts on the first day you were in the US this year. You stay exempt only if you show the IRS you do not intend to live in the US permanently (Form 8843, Part III).

For a student who first came in 2021, 2026 is the sixth year, so every day in 2026 counts. Any part of a calendar year counts as a whole one, and years on F, J, M or Q visas before this one count toward the five (IRC 7701(b)(5)(E)).

If that student is in the US on January 1 and stays at least 183 days, they file Form 1040 as a resident all year. If they are abroad on January 1, come back by July 2 and stay at least 183 days, 2026 is dual-status. Either way, a student who qualifies for the Form 8843 line 12 exception stays a nonresident.

What is different on a dual-status return?

A dual-status return gets no standard deduction, not even for the months you were a resident. For 2026 you lose the $16,100 a single full-year resident deducts (Revenue Procedure 2025-32), but itemized deductions such as state income tax are still allowed (IRS).

ItemOn a 2026 dual-status return
Income taxedUS income in the nonresident part; worldwide income in the resident part
Education creditsGenerally not allowed (Publication 519)
Tax treaty benefitsGenerally only in the nonresident part; some student articles, such as China's, can continue within their own limits (IRS)

Worked example: Mei, single, F-1 since 2023, H-1B from June 1, 2026

Mei, the student in Figure 1, moved from STEM OPT to H-1B at a university, which is exempt from the H-1B cap. She lives in Texas, with no state income tax to itemize, and claims no treaty.

StepMei's 2026
Wages: $30,000 + $56,000$86,000
Tax with no standard deduction: $5,800 + 22% of ($86,000 minus $50,400)$13,632
Tax if she could deduct $16,100: $5,800 + 22% of ($69,900 minus $50,400)$10,090
Cost of the lost deduction$3,542

The $5,800 is 10% of $12,400 plus 12% of $38,000, and the IRS Tax Table can differ by a few dollars.

Can I avoid filing a dual-status return?

A married filer who is a resident on December 31, 2026 can avoid a dual-status return by choosing, with their spouse, to be treated as residents for the whole year. The couple then files one joint Form 1040 (IRS: nonresident spouse).

Your spouse can be a US citizen, a resident, or a nonresident such as an H-4 spouse who has not passed the 183-day test. You are then both taxed on worldwide income for the whole year and generally lose treaty benefits (married to a US citizen). With a nonresident spouse, the choice also covers later years until it is ended or suspended (IRS). A single filer has no such choice.

Can I e-file a dual-status return, and who prepares one?

Plan to file a 2026 dual-status return on paper; we recommend a paid preparer who handles these returns. Publication 519 said dual-status taxpayers could not e-file for tax year 2025, and its 2026 edition is not out yet (e-filing Form 1040-NR).

Sprintax's FAQ said its online software does not support dual-status taxpayers when we checked on October 24, 2026. Its Tax Prep FAQ says such a return may be prepared offline, priced after a review of the case. IRS volunteer sites treat these returns as out of scope (Publication 4011; VITA guide), and F1TaxReturn does not prepare them.

What to do next

  1. Count your non-exempt 2026 days for the substantial presence test from your H-1B start date (Form I-797) and I-94 travel history.
  2. If you are married, compare a joint Form 1040 with a dual-status return.
  3. Mail the return to the dual-status address in the Form 1040-NR instructions (2026 edition not yet published). It is due Thursday, April 15, 2027 if you are a resident on December 31 or had wages subject to withholding, otherwise Tuesday, June 15, 2027.
  4. If you were a nonresident all year, F1TaxReturn prepares Form 1040-NR and Form 8843 free, on paper, once the final 2026 forms are published.

Questions students ask

Does a dual-status return get the standard deduction?

A dual-status return gets no standard deduction, not even for the months you were a resident. For 2026 a single full-year resident deducts $16,100; when all of it would have come off income taxed at 22%, losing it costs $3,542. You can still itemize deductions such as state income tax. The 2026 draft Form 1040 keeps the line 12c checkbox the 2025 form has for this case: "You were a dual-status alien".

Do I need a dual-status return if my H-1B started on October 1, 2026?

Not if 2026 is inside your five exempt calendar years and your OPT or studies ran until the October 1 start. October 1 to December 31 is 92 days, short of 183, so you are a nonresident alien for all of 2026 and file Form 1040-NR with Form 8843. If your OPT ended earlier, we found no IRS text on whether cap-gap or grace-period days count, so ask a preparer who handles status changes. Making the first-year choice would turn 2026 into a dual-status year.

Can I e-file a dual-status return?

Publication 519 says dual-status taxpayers could not e-file for tax year 2025. The 2026 edition is not yet published, so plan to file a 2026 dual-status return on paper and check the new edition when it appears.

Do I still file Form 8843 in a dual-status year?

Yes, if your residency started during 2026 and your earlier days that year were exempt F-1 days. Form 8843 is how you exclude those days, so attach it to your dual-status return.

Can F1TaxReturn or Sprintax prepare my dual-status return?

F1TaxReturn does not prepare dual-status returns or Form 1040. Sprintax's FAQ said its online software does not support dual-status taxpayers when we checked on October 24, 2026, though its Tax Prep FAQ says a return the software does not support may be prepared offline, with prices given after Sprintax reviews the case. VITA sites treat these returns as out of scope, so plan on a paid preparer who handles them.

Sources

This guide is checked against these 10 documents, most recently on .

  1. Taxation of dual-status individuals, IRS
  2. Residency starting and ending dates, IRS
  3. Exempt individual: who is a student, IRS
  4. Tax residency status: first-year choice, IRS
  5. Nonresident spouse, IRS
  6. Publication 519 (2025), U.S. Tax Guide for Aliens, IRS
  7. Instructions for Form 1040-NR (2025), IRS
  8. Form 1040 (2026 draft), IRS
  9. Revenue Procedure 2025-32 (2026 inflation adjustments), IRS
  10. Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide, IRS