Deductions & credits

Yes, your exemption period ended Dec 31, 2023 so you would be a resident alien in 2024.  You can file as a Dual-Status citizen, thus using the treaty benefits to exclude your Indian income from Aug-Dec. To file. To file as a dual-status citizen, you need to purchase TurboTax software.

• If you’re a resident alien who gives up residence in the U.S. during the year and are not a U.S. resident on the last day of the tax year, Form 1040-NR is your main return . Write Dual-Status Return across the top of the return. Attach an “informational statement” to your return to show the income for the part of the year you’re a resident. You can use Form 1040 as the statement, but be sure to write Dual-Status Statement across the top.

1. Fill out your 1040-NR. Print it.
2. Start filling out your 1040.
3. Open the 1040/1040SR Worksheet in Forms mode when you have completed the interview section of the 1040.
4. Scroll down to the Line 17z - Other Taxes Smart Worksheet on Schedule 2 Part II, Line 17(z) and enter the federal tax withheld from your 1040-NR.
5. Finish filling out your 1040. Choose to file by mail.
6. Print and sign your 1040. Write Dual-status Return at the top of the form.
7. Mail your 1040 and 1040-NR together

If you aren’t enclosing a payment, mail your return and statement to: 

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

If you’re enclosing a payment, mail your return and statement to: 

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303