- Mark as New
- Bookmark
- Subscribe
- Subscribe to RSS Feed
- Permalink
- Report Inappropriate Content
Get your taxes done using TurboTax
@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