@Robert Tong , assuming that you are not a GREEN CARD holder, all IRS needs to be assured that all due taxes can be collected / will be collected from your earnings. It does this by requiring a "sailing permit scheme ". The following page describes the requirements for (a) those with no requirement for "sailing permit" , (b) those whom do need the sailing permit but can use the "short form " 2063 and (c) those must file form 1040-C to get the sailing permit. Please see this -- it does a good job of explaining the process / requirements: >>>
https://www.irs.gov/individuals/international-taxpayers/departing-alien-clearance-sailing-permit
Re: your question about dual status ---- have you been a tax resident for the whole year of 2022 or are you saying that you will become a non-resident alien before the end of the year --- please don't. Because if you become a Nonresident before the 12/31/2022 --- then your 1040 and 1040-NR with both be based on itemized deduction ( because there is no means to allocate the standard deduction ) and this may not be good taxwise.
Is there more I can do for you -- in which case , please consider giving more information ( what kind of resident, what visa, country of citizenship, assets / connections to US etc. etc. )
pk
