Expat_Helper
Level 2

Re-reading the original post, it is not clear whether the client was already in the U.S. when the Green Card was issued.  If so, he probably would be a full-year tax resident, so not dual-status, because if physically present in the U.S. as a NRA having taken active steps to be a resident deems the taxpayer a resident.  Even if he was outside, and entered the U.S. in Oct on the GC, it may well be beneficial to elect to be treated a U.S. person for the entire year.  If definitely a dual-status, it is unusual to have tax due on the NR portion of the return because presumably the client is working outside the U.S. and therefore subject to tax in the foreign country on that earned income (income is sourced to the physical location where the services are performed, regardless of the location of the employer.)  _If_ tax is due on the NR portion it will have to be added because the software will not include it automatically. 

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