Thank you for your response. I have some followup questions:
For #1, so you are saying that it's a choice for me to make whether I want to file as dual status alien or resident alien for year 2023. if that's correct then I would prefer to file as resident alien for year 2023, since I would be able to get the standard deduction and child credit etc that way for the full year. Do you know how those standard deduction and child credit would work in case of dual resident status? I would still think I will come out ahead overall filing as resident alien.
For#4, on IRS website under "Residency Ending Date Under the Substantial Presence Test" it is mentioned that:
"However, your residency ending date is the last day during the calendar year that you are physically present in the United States if, for the remainder of the calendar year:
- your tax home is in a foreign country (cf. Rev. Rul. 93-86); and
- you maintain a closer connection to that foreign country than to the United States (cf. Treas. Reg. § 301.7701(b)-2(d)).
I am having a hard time understanding above part. Are they saying the last day is 31st December of the calendar year in which you left or the exact date when you left the country. if it's the later then can I still file as a resident for the whole year?
