How does an F-1 student who leaves the U.S. after completion of studies file for taxes?

[morkush]

Hi,

I was an F-1 graduate student in the U.S. for 8 years. I was considered a resident alien for tax purposes after 5 years. In September 2021, I completed my studies and left the U.S. I have been working in Norway (which is not my country of citizenship) since then.  

From Jan. 1, 2021 to July 2021 = was in the U.S., received wage from my U.S. university, no foreign income

From July 1, 2021 to Sept  2021 = was in the U.S., but no longer receiving a wage

From Sept 2021 to Dec. 31 2021 = was outside the U.S., and had "only" foreign income

Under these circumstances, how do I file my taxes for 2021? I have done a lot of research, and it seems like a dual status application is the most reasonable option. However, I am confused about two things:

1- How do I file 1040NR for the time between Sept. and Dec. 2021 when I was not a U.S. resident anymore. I had no U.S. based income during this period, and my F-1 status was terminated. If I need to file 1040NR for this period, what exactly do I report on this document as my wage etc. since I do not have a taxable U.S. income for this period?

2- I read that when filing for dual status, one cannot claim standard deduction or earned income credit or education credits on 1040. Is this correct? I am having issues itemizing deductions on turbotax as it automatically assigns me the standard deduction because I don't have any specific items to deduct. How can I override turbotax's automatic choice in this case? 

Thank you!!

[LoganathanB]

1. You do not have to file a separate return for Sep to Dec 2021 as you had no US source of income and you were a nonresident. You must file 1040 NR if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U.S. resident on the last day of the tax year. 

Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a resident. You can use Form 1040, U.S. Individual Income Tax Return as the statement, but be sure to write "Dual-Status Statement" across the top.

2 Yes you can not claim the standard deduction if you are filing the dual-status return. TurboTax does not support 1040NR. You will have to use Sprintax.

Dual status

[morkush]

Hi,

Thank you for your response. What exactly do I report on the 1040NR then since I did not have any U.S. income during this period of non-residency? Do I report no income, or use the information on my W-2 that I received for the period during which I was a resident?

Thanks!