I am hoping somebody has a way to work around this issue.
I did not apply for Split Year Treatment in the year of departure (2024) because I (mistakenly) believed I had to apply after the tax year finished.
I messaged Revenue applying for it in Spring 2025 and they have said I am not eligible for it. I am wondering if anyone has any experience of:
1. Submitting a Form 12 claiming it retrospectively for 2024?
2. Claiming Treaty Tie-breaker on US income?
The facts about my case
- Tax resident in Ireland for 2023 and 2024.
- Arrived USA July 2024 on J1 Scholar visa (so technically non-resident alien but I paid US taxes on income here, I filed a 1040NR IRS form so it says non-resident on the top of the form, I also wonder could I just submit my W-2 instead)
- I work entirely for a US company, all the work is in the US, I pay taxes in the US.
- I have no home/habitual residence in Ireland
- Still living in the USA and will become tax resident this year.
- I will be staying in the US for the foreseeable future.
My concern is that Revenue may want to tax my US income if I start engaging with them and I do not earn a lot of money over here (the tax I pay in the US is lower than Ireland). The tax refund I could get from Ireland would be a big deal for me and I seem to have missed out on it because I misunderstood the rules. What's more frustrating is that they've changed the rules now for 2025 so I wouldn't be in this mess.
I have contacted a tax expert for an initial call but they weren't sure how the J1 would impact the Treaty Tie breaker and want me to pay them more money to work it out for me. I am happy to do this if it seems likely I will get a refund but it is a lot of money for me to spend on what might be a moonshot!
Any advice would be appreciated.
I did not apply for Split Year Treatment in the year of departure (2024) because I (mistakenly) believed I had to apply after the tax year finished.
I messaged Revenue applying for it in Spring 2025 and they have said I am not eligible for it. I am wondering if anyone has any experience of:
1. Submitting a Form 12 claiming it retrospectively for 2024?
2. Claiming Treaty Tie-breaker on US income?
The facts about my case
- Tax resident in Ireland for 2023 and 2024.
- Arrived USA July 2024 on J1 Scholar visa (so technically non-resident alien but I paid US taxes on income here, I filed a 1040NR IRS form so it says non-resident on the top of the form, I also wonder could I just submit my W-2 instead)
- I work entirely for a US company, all the work is in the US, I pay taxes in the US.
- I have no home/habitual residence in Ireland
- Still living in the USA and will become tax resident this year.
- I will be staying in the US for the foreseeable future.
My concern is that Revenue may want to tax my US income if I start engaging with them and I do not earn a lot of money over here (the tax I pay in the US is lower than Ireland). The tax refund I could get from Ireland would be a big deal for me and I seem to have missed out on it because I misunderstood the rules. What's more frustrating is that they've changed the rules now for 2025 so I wouldn't be in this mess.
I have contacted a tax expert for an initial call but they weren't sure how the J1 would impact the Treaty Tie breaker and want me to pay them more money to work it out for me. I am happy to do this if it seems likely I will get a refund but it is a lot of money for me to spend on what might be a moonshot!
Any advice would be appreciated.