dual-status and property tax deduction


Roland King

I sold up and moved out of the US 3/4 the way through the
2004 tax year and thus I'm going to be filing dual-status
this year. Having read the publications I see I have to
file 1040NR along with a statement of income (which can be a
1040), however the MAIN form for my taxes is 1040NR.

In previous years I've itemized property taxes on my
schedule A but I see the schedule A for 1040NR doesn't have
that deduction.

I can understand not having the deduction in a full-year
non-resident return, but for a dual-status it seems
reasonable that I would have that deduduction available for
the resident portion of the year. One of the many
publications I read from the IRS does say something about
all exemptions being available to a part-year resident.

Are property taxes for the resident portion of a dual-status
year itemizable and how, given that the 1040NR doesn't have
a place for them, would you go about itemizing them?


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