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Deductions & credits
Since the substantial presence test doesn't specifically exclude you from filing as a US resident for the entire year, I stand by original advice whereas you may make the choice on fling as a resident or to file as a dual-status citizen. In other words, you may choose to be an exempt person from the time you physically left the US or declare yourself a US resident for the entire year. To declare yourself as an exempt person, is your choice and not a mandatory election.
If you choose to be exempt for the remainder of the year, you must file a form 8843 with your tax return to declare yourself as exempt for the remaining time not spent in the US.
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‎April 1, 2025
10:08 AM
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