I relinquished my citizenship last week. I have not been in the U.S. any day this year. I am a noncovered expatriate on form 8854.
My question relates to my 1040NR. Everything I have read from the IRS states 'covered' expatriates must file a split year return. Please see below. Since it specifically states covered expatriates many times does that mean my filing requirement is different as a non-covered expatriate.
Initial filing obligations for the year of expatriation. A covered expatriate must file a dual-status return if he or she was a U.S. citizen or long-term resident for only part of the taxable year that includes the day before the expatriation date. A dual-status return requires the covered expatriate to file a Form 1040NR with a Form 1040 attached as a schedule. See Treas. Reg. § 1.6012-1(b)(2)(ii)(b), Treas. Reg. § 1.871-13, and chapter 6 of IRS Publication 519 for the requirements for filing a dual-status return. If the covered expatriate’s expatriation date is January 1, then he or she will not be required to file a dual-status return.
Thank you
