@sabya33 , having read through your post , I have the following questions:
(a) When did you enter the USA and with Visa type?
(b) What type of income did you have for 2022?
(c) Which country are you from ( citizenship ) and is this the country where you are moving to ?
(d) Did you file a return for tax year 2021 ( or earlier) and which form did you use ?
I ask these questions because as you saw in pub 519, the requirement for "sailing permit" or forms 2063 or 1040C are significantly influenced by these. So please answer my questions.
Generally for most wage earners (i.e. with federal and State withholding in effect) with records of filing previous returns the risk of not being able to collect is minimal and hence sailing permit is not mandatory and/or enforced. Aliens Resident do it for purposes of establishing end-date of "resident" tax ( world income ). Therefore I am assuming you want to keep your resident status to be able to take advantage of standard deduction and credits available ONLY to residents ( citizen or otherwise). You also need to consider that absent your being able to establish resident status again, your foreign income for 2022 would be taxed by both USA and the foreign country ( if that country has income tax ) and tax credit claw back may not be 100%.
We can discuss these in more detail once you answer my questions, please
pk
@tagteam
