Hi, I am really hoping someone can help me understand how I should file taxes for 2023. Here are the facts:
- I had been a resident for tax purposes as per the substantial presence test in the US since 2021 and worked in the US from Jan 2023 to July 2023 after which I left for my home country (I am not a US citizen or green card holder)
- I have 0 US-related income since July 2023
- I am planning to return to the US in September 2024
My questions:
- The IRS website mentions "Your residency termination date is December 31, 2023, unless you qualify for an earlier date, as discussed later" - if this is true, then can I just consider myself a resident for the full year and forgo filing 1040NR as part of a dual-status tax return? I thought the day I departed the US in July would mark the "end" of my residency but this website seems to give me an option
- If I choose to be a resident for the entire year, how exactly do I report my foreign income? My foreign company income's tax return is not available yet
- If I do terminate my residence early, do I need to provide a statement of early residency termination? Also, since I don't have any US income after July, what income would I report in my 1040NR? Zero income?
Any help is appreciated. Thanks!
