Hello @pk
I was hoping you would look into this for me. This is greatly appreciated!
Here are my answers:
(a) Which country are they from and are they both resident and citizen of that country? - They are both citizens of Ukraine. I am not sure they can be considered residents of Ukraine as they have not been living there since March 2022. They visit Ukraine once in a while but do not stay there for more than a couple of weeks per year.
(b) When did they enter the US with J visa and exact date when they left the UJSA ? - They have entered the US with J visas in January 2023. Since then they have stayed in the US for the majority of time, however they had a few short trips abroad. These trips combined do not change the fact that they have met substantial presence test in the US in 2025. They have left the US on September 14th 2025.
(c) Did they file any forms with the IRS or Immigration stating that they are leaving the US or was it just their employment/research visa terminated ? - They have not filed anything with the IRS or Immigration except for 1040 NR for tax years 2023 and 2024. The reason for leaving the US in Sep 2025 was due to the end of the employment/research visa.
(d) Should I assume that their ONLY financial connection to US post departure is passive income -- bank interest ? Or is there more and substantial connection ? - There is no other connection except bank interest and a 401k.
Generally , I would try return with two different scenario ( assuming there are no other contravening facts :(
1. AS a dual status --- Jan 01 2025 through Sept. 30th Sept -- Resident and being taxed on world income, itemized deduction and 1040-NR for earnings ( US sourced ONLY ) for the last quarter of the year 2025
2. AS a resident for the whole year, form 1040, taxed on world income, standard deduction and allowing foreign earnings to be taxed by the USA, foreign tax credit for the taxes paid to home country. This is assuming that there is no contravening facts . - The second scenario is preferable if allowed by regulations since it not only allows for standard deduction but also for filing jointly. Since my father has no income it can make a big difference.
Best,
Illia
