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The short answer
If you move from Nigeria to the US part-way through a year and become a resident alien, that year is usually a dual-status year: you are a nonresident before your residency starting date and a resident after it. If you are resident on 31 December you file Form 1040 marked "Dual-Status Return" and attach a statement for the nonresident part (Form 1040-NR can serve as that statement), according to the IRS page on dual-status individuals (updated November 2025).
The year you relocate is the messiest tax year most Nigerians in the US will file. You may have earned a salary in Lagos from January to May, flown to Houston in June and started a new job in July. The US does not tax you on a full-year basis that first year, and it does not ignore you either. It splits the year in two.
Where the split falls
The IRS page on residency starting and ending dates (updated March 2026) sets the dividing line:
- Substantial presence test: residency generally starts on the first day you are physically present in the US during the calendar year in which you meet the test.
- Green card test: residency starts on the first day in the year you are present as a lawful permanent resident. If your green card status began abroad, for example with an immigrant visa issued in Lagos, it is your first day of physical presence in the US after that.
Before that date you are a nonresident alien; from that date you are a resident alien. The test itself is explained in our guide to the substantial presence test.
Short trips before the move
Many people visit before relocating, for a job interview or to find a flat. Publication 519 has a 10-day de minimis rule: you may leave out up to 10 days of earlier presence when fixing your residency starting date, as long as you had a closer connection to a foreign country and your tax home was there during those days. Those days still count towards the 183-day test itself, and you must attach a signed statement to claim the rule.
How each part of the year is taxed
The IRS dual-status page sets out the treatment:
| Part of the year | What the US taxes |
|---|---|
| Nonresident part | US-source income only. Income connected with a US job or business is taxed at normal rates after allowable deductions; other US-source income is taxed at a flat 30% or a lower treaty rate, with no deductions. Foreign income not connected with the US is not taxed if received in this period. |
| Resident part | Worldwide income, including Nigerian salary, rent or interest received after your residency starting date. |
So the Lagos salary you were paid before you moved is generally outside US tax if you received it while still nonresident, but rent from a Nigerian property that lands in your account in October is reportable.
Which forms you file
| Your status on 31 December | Return | Statement attached |
|---|---|---|
| Resident | Form 1040, with "Dual-Status Return" written across the top | Income for the nonresident part. Form 1040-NR can be used, marked "Dual-Status Statement" |
| Nonresident (for example, you moved back) | Form 1040-NR, with "Dual-Status Return" written across the top | Income for the resident part. Form 1040 can be used, marked "Dual-Status Statement" |
The statement must show your name, address and taxpayer identification number. Your signature on the return covers it. Due dates for calendar-year filers: generally 15 April of the following year if you are resident at year-end. If you are nonresident at year-end, 15 April if you had wages subject to withholding, otherwise 15 June.
What you cannot do in a dual-status year
The restrictions are the reason the dual-status return often costs more tax than people expect. The IRS lists them:
- No standard deduction. You can itemise only certain allowable deductions.
- No head of household tax table or rate schedule.
- No joint return, unless you are married to a US citizen or resident and choose to file jointly.
- If you are nonresident and married to a citizen or resident and do not make that choice, you use married filing separately, not single.
- In that same case, no earned income credit, no credit for the elderly or disabled and no education credit.
The two elections that can replace the split
Married to a US citizen or resident at year-end
Publication 519 allows a joint choice if you were nonresident at the start of the year, are resident or a citizen at the end, are married to a citizen or resident at year-end, and your spouse joins in. You file a joint return as residents for the whole year and are taxed on worldwide income for all twelve months, including the Lagos months. It can make sense where the standard deduction for a joint return outweighs tax on your Nigerian income. Publication 519 notes neither spouse can make this choice for any later year.
The first-year choice
If you arrive late in the year and do not meet the substantial presence test until the next year, you may be able to choose to be treated as resident for part of the arrival year. Publication 519 requires at least 31 consecutive days of presence in that year and presence on at least 75% of the days from the start of that 31-day period to 31 December (up to five days of absence count as presence). You cannot file until you have met the test for the following year, so many people use Form 4868 to extend to 15 October.
Worked example
Example only. Amaka moves to Atlanta on an H-1B and is first present on 3 March 2025, meeting the substantial presence test for 2025. She is single and stays to year-end. Her residency starting date is 3 March. She files Form 1040 for 2025 marked "Dual-Status Return", reports worldwide income from 3 March, and attaches a statement (Form 1040-NR) showing any US-source income from 1 January to 2 March, of which she has none. She cannot claim the standard deduction for 2025. From 2026 she files an ordinary Form 1040.
What to check first
- Fix your residency starting date from your travel records.
- Separate income received before and after that date, including Nigerian income.
- Decide whether a joint election or the first-year choice applies, before you file.
- Keep proof of Nigerian income and any Nigerian tax paid.
- Consider free help through VITA or a preparer used to international returns. This is information, not tax advice.
Where Pryme fits
Separating income by date is easier when it is in one place. A Pryme account keeps naira, dollar, pound and euro balances side by side with dated transactions, and you can download a verifiable statement through VerifyDoc.ai for your preparer. See multicurrency accounts and receipts and statements.
Questions people ask
Do I report my Nigerian salary from before I moved on my first US return?
Generally not, if you received it while you were still a nonresident and it was not connected with the US. Foreign income received after your residency starting date is reportable.
Can I take the standard deduction in my first year in the US?
Not on a dual-status return. The way round it is the joint election with a US citizen or resident spouse, which makes you resident for the whole year.
Which form do I file if I arrived in the middle of the year?
If you are resident on 31 December, Form 1040 marked "Dual-Status Return", with a statement for the nonresident months (Form 1040-NR can be used).
Can I file my dual-status return early in January?
You can file once you have your income documents. If you are using the first-year choice, you must wait until you meet the substantial presence test for the next year.
Sources
- IRS: Taxation of dual-status individuals (updated 23 Nov 2025) · accessed Oct 2026
- IRS: Residency starting and ending dates (updated 14 Mar 2026) · accessed Oct 2026
- IRS Publication 519 (2025), U.S. Tax Guide for Aliens · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.