taoj
Level 2

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I see. So this special tax rule is applicable to only those who were US resident for tax purpose as permanent residence/citizen and is nonresident due to losing that status. It is not about those who were in US as nonimmigrant (e.g. work visa or stay for over 183 days), move out, and for some reason come back again (either back as nonimmigrant or with permanent residency). Do I understand correctly?