I returned to India more than a year ago. However, I am maintaining my US brokerage account that I opened when I was in the US. After some studies, I found out that as an Indian resident (tax purpose), I am subject to a flat 25% tax in the USA on my dividend earning in US brokerage account. Now, generally, US brokerage withheld this tax before paying out to an Indian resident. However, they do not know that my tax residency status changed from the US to India, and therefore, they did not withhold any dividend. Do I need to fill out 1040-NR and pay the 25% tax in the USA? Anyone faced same situation, please suggest. Many thanks.