I am filing as single for 2024. I am not a US Citizen or Permanent Resident. I have been a resident alien based on Substantial presence test since 2022. In mid July 2024, I moved from the US to Canada under a company internal transfer. My sources of income are:
- Jan to Jul in the US: W2, US bank interests and stock/crypto investment
- Jul to Dec in Canada: Canada T4, Canada bank interest, US stock/crypto investment
According to Publication 519 - Chapter 1 - Dual-Status Aliens
- Last Year of Residency
"If you were a U.S. resident in 2023 but are not a U.S. resident during any part of 2024, you cease to be a U.S. resident on your residency termination date." - Residency during the next year.
"If you are a U.S. resident during any part of 2024 (I have a question here, see below) and you are a resident during any part of 2023, you will be treated as a resident through the end of 2023."
I assume this current version of publication 519 also applies to tax year 2024, so I read 2023 as 2024, and 2024 as 2025.
Questions:
1. If I move back to the US in Oct 2025 which I cannot decide till May 2025, do I have to file as a Resident Alien?
2. If I stay in Canada throughout 2025, can I choose between filing as a Dual-status Alien and a Resident Alien? but if I visit the US for vacation, does that count for this "If you are a U.S. resident during any part of 2024" ?
Hope this makes sense. Thanks!
