How do tax work ih 401k after leaving country ? Left in January still going through immigration so I believe still a us reisdent ? Does standard deduction still apply

[Katie1996]

I fleed the country and wondering how taxes will work left in January still going through immigration so I believe I'm still considered a us resident unlikely to have any income in new country this year and wondering how I would do next tax return ? Would I owe state tax( Georgia was last state I lived) does standard deduction apply to me still ? Do I just file Luke normal just hella confused

[Opus 17]

If you are a US citizen or green card holder, you file a US tax return and pay US tax on all your world-wide income, no matter where the income is from or where you are living.

If you surrender your citizenship, or surrender your green card, you are a non-resident alien.  (This also applies if you never were a green card holder or citizen, of course).  As a non-resident alien, you file a special US tax return (1040-NR) that only pays US tax on "US-sourced income".  Pensions, including 401k plans, are taxed based on where you were living when you did the work.   That means that your 401k withdrawals will be taxed by the US no matter where you live in the world and no matter where you are a citizen.   The withdrawal may also be taxed by your home country, but that would depend on their rules, and whether or not they give you a break for being taxed twice is up to them.   If the US has a tax treaty with the other country, that might change how your 401k is taxed, you would have to let us know the other country and someone could try and look it up.

As a non-US citizen, the 401k trustee is required to keep mandatory withholding of 30%.  When you file your non-resident tax return, if the withholding is more than the tax you owe, you get the difference back as a refund. 

[Katie1996]

I'm still going through immigration I don't have leaves remain or anything here yet so I would be astonished if I had any tax liability I don't have a work permit or anything of that nature did have been more research and I found I'd have to file as an as a non-resident because I was only in the country for 18 days out of this year

[Opus 17]

If you want to know if you are a resident or non-resident for 2025, that will depend on your immigration and green card status, and how long you were in the US.  You might also be considered a dual-status alien for 2025, if you were a resident for part of the year.  There are special tax rules for the year you leave the US, and I don't know those rules but other people do.

I thought you were asking about your 401k tax situation.  Just having a 401k is not taxed.  Withdrawals are taxed, in the year you make them, no matter where you live when you make the withdrawal.  Whether you report the income and pay the tax on a 1040 resident return or a 1040NR non-resident return will depend on your status as discussed in the first paragraph.  But if you were working in the US when the contributions were made (by you or your employer) then your 401k withdrawals will always be taxed by the US.  

[pk]

@Katie1996 , agreeing with the points made by my colleague @Opus 17 , we need some more info about your situation -- that will make the answers here more focused to your case.

(a) Are you a US person ( citizen/GreenCard / Resident for Tax Purposes )?  From your post it appears that you were/is a Resident for Tax Purposes  --true ?

(b) If you are a GreenCard or Resident for Tax purposes , how long were  you in the US -- this is because , long-term US persons need exit/ sailing permit.

(c) Which country are you in now ?   From your post it sounds like you are not a citizen of that country.

(d)  Residency is determined for each year based on SPT ( if  not GreenCard ).

Note  NRAs with US sourced income generally are not able to claim standard deduction and you essentially file as single ( single or otherwise ).

Please answer the questions above --yes ?

[Katie1996]

I am a natural born citizen who's just living outside of the country I've done a bit more research and I think I found what I need. I'm currently in the UK. Don't have a work permit yet and likely won't looks like him liable for taxes though because of how long I'm gonna be in the country however They have their own form of a standard deduction which I should be well under. I think I found everything I need on not able to renounce my American citizenship yet it's gonna be a long time until I can 

[pk]

@Katie1996 ,  Great.

Just note :

(a) you still have to file a US return ---- you should be able to qualify for Foreign Earned Income Exclusion ( so  you only pay the UK taxes --PAYE

(b) you can choose which country you pay Social Security to --- UK and US have totalization agreement.

(c) Enjoy

pk