I am currently on OPT and moving back to my home country in July, 2019 permanently. Do I need to pay tax for 2019 ?

[pk · Accepted solution]

You should file a return ( using 1040-NR, if you are a Non-Resident Alien  OR 1040 if a Resident for tax purposes ) next year -- since the forms for 2019 are  not yet available . Suggest you keep your bank account active till at least first quarter of 2019 and a US friend's address available.   You can also visit the IRS local office and ask them you want to settle your account and they will work with you to clear everything ( especially if you owe money ) and give a clearance certificate.  But it is not essential.

Hope this helps.

[yina2018]

One more question, I've been filing my tax for the past 6 years as an international student (F1 visa). If I am leaving the country permanently, do you know if I can apply for get my tax money back like you can do in many European countries? Thanks

[pk]

Can I assume you are from China ?  If that is so, then under US-China tax treaty there id a max of $5000 of income that excluded  from taxable income.  Idf you are not from China, then  that exclusion  may not apply. Need your country of citizenship.
 Other than that, the only other  item is exclusion from having to pay FICA ( Social Security  & Medicare ) as a student on training /OPT.
 Did you file on 1040-NR for all those years  or what ? When did you enter the country  first on F-1?  Was your F-1 extended for the sixth year or ?  School related income was your total income or  what ?

[yina2018]

Yes, I am from China. I filed 1040-NR for the first five year and filed the resident for tax purpose for the last year. I came here in 2013 fall. For the first five years, I worked part-time on campus with w-2 and I started working as a freelancer as my OPT opportunity for the 6th year.

[pk]

Since you were a student and then on OPT, article 20 of the  US-China tax treaty should be applicable in that up to a maximum  of  US$5000 per tax year of your US sourced earnings  is eligible for exclusion from US taxes .  The treaty does not put a time limit on this other than "reasonable time to complete" education or training.  You can assert this on your 2019 return.
Do you have to file a return  -- yes  because you can only assert this when you file and /or get refund of the taxes withheld from your earnings .  The forms for 2019 are not yet available.  Next year as, soon as January  of 2020, you can download the forms  ( form 1040 for 2020 , since you were a resident for tax purposes )  , fill out and mail these in.  Note the need for US bank and US address  suggestion above.   Another option is to go to the nearest US consulate  ( if you live anywhere near one ) in China and ask for the IRS section -- they would also have US banking facility there.

Good Luck to you

[yina2018]

Thank you for the suggestion of claiming the treaty, I will definitely try that. Is that something I can do using Turbotax since I use this for 2018?

[pk]

Yes , I think TurboTax can be used  to prepare the return. However, it may be as simple ( depending on your actual situation / circumstances ) as downloading the forms and filling them out.  You will need to file form 8843 ( I think ) to exclude some income from taxes , asserting US China tax treaty  benefits )

[yina2018]

I thought only nonresident aliens fill out 8843. You think I should try filing out 8843 even I am a resident alien?

[pk]

well, resident for tax purposes,  does not exclude you from exercising treaty  benefits. If you took steps to become a permanent resident, you could not exercise  treaty benefits

[yina2018]

I see, no I did not. Thank you for the insights

[pk]

xie xie