@Annatran My answers are in Italics
(a) I'm not a U.S. citizen. I've worked in the US with a Visa since 2018. In 2024, I moved to Vietnam from mid-May to mid-November;
When you left the USA , was it because your visa ran out or you just gave up your visa ( i.e. the question is did you have to inform the USCIS ). What visa were you on while working in the USA ?
My general position is that if your visa ran out, then for 2024 you would be a dual status person ----- 01/10/2024 till 05/XX/2024 you were a resident ( having passed SPT counting all days present in 2024 and the days in years before ). Thus for that period you would file a form 1040. For the rest of the year you are taxed ONLY on US sourced income and you file a form 1040-NR ( Not supported by TurboTax). Note that your income from working while in Vietnam, no matter whom was paying, is NOT US-Sourced income and not subject to US taxes. If however, you had interest income from US banks, dividends from US stocks etc. -- those may be US sourced.
(b) worked remotely for a U.S. company (the same company I've been working for in the U.S.). I received payment as a contractor.
Any work performed in Vietnam is Vietnam sourced income, even if you were performing work for a US entity.
(c) Am I considered a U.S. resident?
If your visa ran out or if your trip to Vietnam was not a temporary absence ( and fully intended to return with the same valid visa ), you are no-longer a Resident. Only you can answer what your intentions were. I am assuming here that you did not return to the USA on a continuation of the same visa
(d) My employer sent me Form 1099-NEC. Do I have to report this income? Is it correct that I get form 1099-NEC?
For your employer's US books, the issuance of 1099-NEC is correct -- it is a contractor payment. You definitely have to recognize this in your Viet. Tax return ( I know nothing of that ). However , since you would be NRA, you do not have any US reporting for this ( not even on your 1040-NR because this is not US sourced income for an NRA.
Does this answer your query ? Is there more I can do for you ? Just for closing the query, if you could, please answer my questions embedded in my answers --please.
