Moving back to the US this year - how to handle 2015 filing?

I'll be returning to the US this year and will most likely have US income from October to the end of the year to report on my 2015 taxes next year in addition the income I have earned in the UK so far this year.

Normally, I exclude my UK income, because I earn well under the threshold and am resident in the UK. But, since I'm moving back in the middle of the year and won't meet the residency requirements, can anyone advise how I should file for 2015?

My tax situation is very simple, I only have wages/income to report. Do I have to pay double tax for this years income?

Any advice greatly appreciated.

If you're not going to qualify for the foreign earned income exemption, you can use the foreign tax credit instead: http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Tax-Credit

You can actually qualify for a part year foreign earned income exclusion. You simply need to meet the requirements during any 12 month period, which does not have to be the tax year. When you file your 2015 tax return, you prorate the exclusion according to how much of 2015 falls within your qualifying period - so if you moved back in October you'd get roughly 75% of the full exclusion allowance. The Form 2555 instructions tell you how to do the calculation. Very straightforward.

However, do not assume that the exclusion will be of the greatest benefit to you. The "stacking" rule hits people who move into or out of the US partway through the year particularly hard - it means your US earned income will effectively be taxed at a higher rate. So do the foreign tax credit calculation too and see which one works out better.