I lived and worked in Maryland for 8 months, moved to Germany for a new job, not going back. What is my residency status? Indian citizen.

[MaryK4 · Accepted solution]

For 2025, you are a Part-Year Resident of Maryland because you "abandoned" your residency during the calendar year. 

Because you left the U.S. permanently during the year, you may be a "dual-status" taxpayer—a resident for the part of the year you were in the U.S. and a nonresident for the part after you departed. You must file a statement with the IRS to establish your residency termination date. You must sign and date this statement and include a declaration made under penalties of perjury.  See Residency starting and ending dates.
 

[shreenanda11]

Thank you. I have already filed the return and chose the option part year resident. I already received the amount for the state return. Do I still need to file the statement with the IRS to establish my residency termination date?

[DianeW777 · Accepted solution]

Yes, file the statement at the address below with the required information since your return has already been filed. You can reference your tax return in the statement. Be sure to review the link so you are following the correct protocols.

• Residency starting and ending dates

You must file a statement with the IRS to establish your residency termination date. You must sign and date this statement and include a declaration made under penalties of perjury.

The statement must be attached to your income tax return. If you are not required to file an income tax return, send the statement to the Department of the Treasury, Internal Revenue Service, Austin, Texas 73301-0215, on or before the due date for filing your income tax return.

The statement must contain the following information (as applicable):

1. Your name, address, U.S. taxpayer identification number (if any), and U.S. visa type and number (if any).
2. Your passport number and the name of the country that issued your passport.
3. The tax year for which the statement applies.
4. The last day you were present in the United States during the year.
5. Enough facts to establish that you maintained your tax home in and had a closer connection to a foreign country following your last day of presence in the United States during the year (or, if applicable, following the abandonment or rescission of your status as a lawful permanent resident during the year).
6. The date that your status as a lawful permanent resident was abandoned or rescinded.
7. Enough facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded.
8. If you can exclude days under the de minimis presence rule (refer to Publication 519, U.S. Tax Guide for Aliens), state the dates you are excluding and include enough facts to establish that you maintained your tax home in, and had a closer connection to, a foreign country during the period you are excluding.

Note: If you do not file the required statement, you cannot claim a closer connection to a foreign country or countries. This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements.

@shreenanda11 

[shreenanda11]

Thank you so much! Is there any template available for the statement? @DianeW777 @MaryK4 

[shreenanda11]

Upon checking, I don"t think this statement will be applicable in my case. I was there for more than two years with J1 visa(not Green card or permanent bresidence), so became a resident, and filed the tax return for 2025 using 1040. Therefore the termination for non residency is actually not relavant in my case.