@pk wrote:
you would have been a Non-Resident Alien thereafter. Thus you should have a 2022 return as Dual Status --- Resident from 01/01/2022 till 07/10/2022 ( filed on form 1040 ) and for the period 07/XX/2022 till 12/31/2022 as a Non-Resident Alien ( on form 1040-NR for any US sourced / connected income ).
So you file as a resident on form 1040 but your residency start date of 10/xx/2023
If you look at "Last Year of Residency" in Publication 519 (this stupid forum redacts the direct link), the Residency Termination date is December 31st, unless an election is made. And because the OP was a Resident in 2023, that isn't even an option. Leaving the country doesn't change that. The OP is a full-year Resident for both 2022 and 2023.
There is more in 519 to support that, but here is an excerpt:
If you are a U.S. resident during any part of 2023 and you are a resident during any part of 2022, you will be treated as a resident through the end of 2022. This applies whether you have a closer connection to a foreign country than the United States during 2022, and whether you are a resident under the substantial presence test or green card test.
And another excerpt a bit earlier in the section:
If you were a U.S. resident during any part of the preceding calendar year and you are a U.S. resident for any part of the current year, you will be considered a U.S. resident at the beginning of the current year. This applies whether you are a resident under the substantial presence test or green card test.
