Client moved to U.S. in 2018, so they filed a dual status tax return. As required, their tax return for 2018 covered the whole year, consisting of two parts: The first part of the year when they were a nonresident alien, and the second part of the year when they were a resident alien. So, as required, Form 1040 was filed with Form 1040-NR attached.
For purposes of relying on the prior-year tax exception for 2019 estimated tax payments, can the client rely on that exception? There is a limitation to that exception that requires that the prior year return cover a 12 month period. In my client's case, the prior year return did cover the 12 month period, even though the client was dual status. I am not finding anything that would change the answer just because the prior year tax return filed was dual status. Am I missing something?