pk
Level 15
Level 15

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@kuldeep_23123  generally and as a Non-immigrant work visa holder, when you leave the country and have no intention of returning ( or your visa has expired ), then yes , you do not have a choice about filing as dual status i.e one 1040 covering the period  while present in the USA and  a 1040-NR covering any US sourced earnings  during the rest of the year.

However, if you as a Resident for tax purposes  meet the longterm resident   ( LTR ) requirement then there are many other  items come into play  including mark-to-market on real & investment assets.  Please see this  Instructions for Form 8854 (2022) | Internal Revenue Service (irs.gov)  

 What I was alluding to is , if you have a choice   ( i.e. your visa does not expire and you are leaving  of  your own volition ) and without  any clear decision as to your longer term decision, then you could argue that you were and continued to be resident of the USA till the end of the year .  This will of course bring your world income  under US tax purview , even that earned in foreign/home  country ( India ? ). This will allow you to  get around the itemized deduction trap.  I caution you though, that this whole argument depends  very much on  exact facts and circumstances  ( Can you establish a closer connection to the US ?  ).

 

Hope this helps you in coming to a decision on how to go forward

 

Namaste ji

 

pk