Hi Dave,
Thank you for getting back . I am concerned then what is the use case for below description.
Residency ending date under the substantial presence test
In general, if you meet the substantial presence test, your residency ending date is your last day of presence in the United States followed by a period during which:
- You are not present in the United States,
- You have a closer connection to a foreign country than to the United States, and
- You are not a resident of the United States during the calendar year following that of your last day of presence in the United States.
Under the general rule, the residency ending date is December 31 of the calendar year in which you left the United States.
However, your residency ending date is the last day during the calendar year that you are physically present in the United States if, for the remainder of the calendar year:
- your tax home is in a foreign country (cf. Rev. Rul. 93-86); and
- you maintain a closer connection to that foreign country than to the United States (cf. Treas. Reg. § 301.7701(b)-2(d)).
Note: An "exempt individual" is not considered "present in the United States" for purposes of determining the residency ending date under the substantial presence test. This rule may result in situations in which a person who was once a resident under the substantial presence test and later becomes an "exempt individual," can become a nonresident once more without ever having left the United States. See Example 6 in Tax residency status examples.
Looking forward to hear from you.
Thank you
