I will move out of USA on Sept. 10th, 2022, and then join a job in another country in Sept. 2022. Now, I since, I have been staying in U.S from January 1st to Sept. 10th, I pass the substantial presence test, and therefore I am resident alien for tax purpose. However, based on the information in Publication 519, U.S. Tax Guide for Aliens, it seems that I can qualify for a residency termination (U.S Tax) on Sept. 10th, 2022.
My understanding is I can choose any of the two options while filing tax for 2022:
I can file as a resident (1040) reporting my worldwide income for 2022.
Otherwise, I can also submit a statement terminating "resident alien" status early and file a dual-status return.
Please let me know if I am obliged to terminate "resident alien" status. If I am not obliged to do this, I will not provide a statement terminating "resident alien" status and only file 1040 (I prefer option 1 over option 2 for various reasons).
From Chapter 1, page 9, Publication 519, U.S. Tax Guide for Aliens
" You may qualify for a residency termination date that is earlier than December 31. This date is: The last day in 2021 that you are physically present in the United States, if you met the substantial presence test; You can use this date only if, for the remainder of 2021, your tax home was in a foreign country and you had a closer connection to that foreign country.
You must file a statement with the IRS to establish your residency termination date. .......... If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. "
