US resident for TAX PURPOSES ONLY, now residing in the UK. help!~

I really hope there is someone around that has been in my situation! I know it is still too early for US tax season, but I rather prefer to have it sorted out now... and ask for the required paperwork now.. and not be rushing for April 15th!

I lived in the US for 6 years, which made me a US resident for TAX PURPOSES only (meaning that I don't have or ever applied for a green card!). For the last two years I have been filling my TAX return as a resident, not as an "non-resident allien.

I left the US in June, and now I live in the UK (with a work permit).  I will need to fill 2006 US tax return for income received from January until June... and UK tax return (if such thing exists!) for the rest of the year.

I understand that a US resident has to declare any foreing income for the year (in this case it would be the UK income). Does this rule applies to me, if I am not a REAL resident.. just for TAX purposes.. and I am not residing any more in the US?  How about next year? I will definitely not have US income to fill!! only UK income....

I appreciate any help that anyone can provide! (even a contact for a UK accountant expert in US taxes!)

Option 1:  File in the US as a US resident for the full year, and take various exemptions, deductions, and credits to offset the US tax arising from the UK income.

Option 2:  File as a dual status alien on form 1040NR and pay tax only on your US source income. 

In any event, these returns are difficult to prepare and you should probably seek expert tax preparation services for your final year of US residency.

IRS Circular 230 Disclosure:  To ensure compliance with requirements imposed by the U.S. Internal Revenue Service, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding tax-related penalties under the U.S. Internal Revenue Code or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Eligibility for option 1 will depend on travel to the US after leaving the US.  It is not normally available to Single individuals who do not have a green card.

Option 2 is the norm.

You also need advice on UK not ordinary residence status, domicile and deductions for such things as UK rent.

Well, and technically on 1. there are several issues, including how you prove you foreign earned income, like the numbers of days in the states, how many of those days that were worked, and how you plan to prove you were not in the US (physical presence versus domiciled).