Hi, I'm in a similar situation. I was in the US on a J-1 visa from October 2019 to September 2021. After that I moved to a foreign country and worked there through the end of 2021. For 2021 I passed the substantial presence test and therefore I'm considered a resident alien for tax purposes. I understand I have to file Form 1040 for the time I was resident in the US (January 1 to September 30 2021). I will also have to attache a Residence Termination Statement to establish that after I left the US on September 30 I have closer connections to a foreign country and I'm not a resident alien anymore.
I think so far this is correct. Now, after reading other posts I find 2 different options for my time being outside the US in 2021 and I'm confused about which one is correct.
Option 1: File as dual status. Since I was a non-resident after September 30, I also need to file Form 1040NR and attach Form 1040 to it. I don't have any US income for that time, so I will fill out $0 income in the 1040NR. Consequently, I can't use the standard deductions in Form 1040.
Option 2: Because I don't have any US income for my time as a non-resident after September 30, I don't need to file Form 1040NR. I can file only Form 1040 and use standard deductions for the time I was a resident. That's also what @pk suggested to do.
Can someone please tell which of these options is correct? As far as I see it, I can choose either of them, with the difference being whether I can use standard deductions or not, but that seems odd.
