Can a possible dual-status individual file as a resident for the full year?

[nave30]

Hello:

I was on H1B status for several years until I departed from the US in Sept. 2022 after my visa ended. I am currently living in my country of citizenship and don't have any immediate plans to return to the US.

It appears that I might be a dual-status individual (resident: Jan-Aug; Non-resident: Sept-Dec '22) for the purposes of filing taxes for the year 2022. Other than a minor (interest from a savings bank account) income, I did not make any money in the US during the Sept-Dec '22 period.

I was wondering if I could still file my return as a resident for the entire 2022 year. In other words, do I have a choice to file as resident for full year or do I have to file as a dual-status individual (1040 NR with 1040 statement)? I am asking this since I came across a couple of posts where it was suggested that filing as a resident for the full year could be an option, which is also much easier to do compared with "dual-status" return.

Also, what are the implications of not having applied for the Sailing Permit in my case, as I file my return for 2022?

Thank you!

[DaveF1006]

I have answered a similar question in the past on whether to file as a Resident Alien or to file as a Dual-Status Citizen. In your situation, you have the opportunity to file both as a resident and a dual-status alien.

Do you have income to report in your present homeland? If so, how much? Also are you filing single or Married Filing jointly? Please reply back to this post and we will recommend the best action for you to take.

@nave30

[nave30]

Thank you for your response, @DaveF1006!

I am filing as a single.

Almost all of my income in 2022 came from US sources: from an academic job (reported on w-2) for the Jan-Aug '22 period and a small amount of interest income (1099-INT) from US bank accounts for the entire 2022. I have still maintained my US bank account, but expect to close it sometime in 2023.

I did not work in my home country (India) in 2022 and therefore I do not have any income from such a source.

However, I did open a savings bank account (balance < $1000) in my home country (in Oct '22) after I came back from the US, which has accrued some interest (likely less than $50) till 31 Dec '22. 

My H1B visa was only valid until late August/early September and I left the US on my last visa date.  So, I was a resident at the beginning of the year but was not physically present in the US at the end of 2022. Prior to 2022, I filed taxes as a resident for at least 5 years.

Please let me know if you need more information and if I can still file as a resident for the full year.

Thank you.

P.S.: After your reply, I tried to look up other similar posts, but it appears that depending on individual cases the options to file (full resident vs dual-status) could vary.

[DaveF1006]

Yes, you were in the country 183 days in 2022 so you have the option to file as a resident alien for the whole year or a dual citizen. If you wish to file as a resident alien, you may do so.

You will need to report your bank interest earned in you country on your US return but this have little impact on the your return as well as your income earned in the US and the interest from your US bank account.

@nave30