Filed as resident alien in 2021, 2022. Left US permanently in Oct 2023. Meet substantial presence test for 2023. Should I file as dual-status for 2023 due to Oct departure? No worldwide income after leaving US.

[parachem]

I previously filed as a resident alien for tax years 2021 and 2022. In October 2023, I permanently departed the United States. While meeting the substantial presence test for 2023, I came across information regarding dual-status tax filing.

My question is: Considering my October departure, should I file my 2023 tax return as a dual-status alien? Additionally, if dual-status filing is appropriate, what criteria qualify me as a non-resident alien for the remaining months of 2023?

It's important to note that I haven't earned any income from outside the US since my departure.

I would appreciate any guidance on the most accurate way to file my 2023 tax return.

[DaveF1006 · Accepted solution]

I would file as a resident alien for 2023 since you have no additional worldwide income to report. The only reason why you would file as a dual-status alien is if you earned income in the country where you live now and you would wish to have it excluded on a US resident return.

[parachem]

@DaveF1006 - Appreciate your guidance, Dave! Very helpful. Thank you so much! 

[parachem]

@DaveF1006 - A quick follow-up question. I resided solely in New York in 2023. Would the same logic apply for filing my NY state tax return for 2023? Instead of filing as a part-year resident, can I file my NY returns as a resident?

[DaveF1006]

Yes, you may file your NY return as a resident as well.