First tax declaration and foreign unearned income

[Taxing Matters]

but it is under section 6. Dual-Status Tax Year. I don't want to choose Dual-Status Tax Year because in this case I would not have a standard deductible and I cannot to fill jointly.

Then you can elect to be treated as a resident alien for the whole year, include your foreign income on the return, and claim the foreign tax credit for the Russian tax you paid.

Quick question. Let's assume for a second that I am single. In your opinion, am I also eligible to not include any foreign income that I received before I became a permanent resident?

Only if you went the route of applying the dual status tax year rules.

 

[illuminato]

Dear @Taxing Matters,

If it is okay I would like to ask you one more question regarding my friend. He has become a green card holder in June 2019 and received his green card in June as well. June was his first entry into the U.S. He is single. Can he file tax for a full 2019 year?

We have found the next paragraph in Publication 519 (https://www.irs.gov/publications/p519#idm140041232912416):

Choosing Resident Alien Status

If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.

You were a nonresident alien at the beginning of the year.
You are a resident alien or U.S. citizen at the end of the year.
You are married to a U.S. citizen or resident alien at the end of the year.
Your spouse joins you in making the choice.

This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.

Note.
If you are single at the end of the year, you cannot make this choice.

Does it mean that he doesn't eligible file tax for a full year and he must file a dual status?


Thank you very much in advance!