Hi,
My parents have been in the US since January 2023 on J1 and J2 visas. They were NRAs during 2023 and 2024 as they were excluded from the substantial presence test for the first 2 years. They have become US residents for tax purposes since Jan 1st 2025. They left the US in September 2025 and are not planning to return in 2025. They may be visiting in 2026 but not more than for a week or two. They will have no US income other than savings bank account interest in the remainder of 2025 and in 2026. My question is whether they can file a joint tax return as US residents for the entire tax year 2025 and claim standard deduction if they report the foreign income for 2025. Are they required to file a non-resident tax return for 2026 if they only get interest income form a savings account in the US in 2026? They will not be present in the US for 30 days or more in 2026.
Thank you 😊
