No standard deduction

[Japtrupusz]

After leaving US I found out I have to file tax that I worked in the US for 10 months as a resident and 1 month in another country earning foreign income. I can't take standard deduction and have nothing to itemize.(dual filing). In another country I only earned $2500, but in U.S I made $48k. I understand I pay tax only from $48k, but without taking standard deduction I'm going to own $3000 to IRS. Do I have any options? Every year IRS owned me around $500.
Thank you

[pk]

@Japtrupusz , if you are a US person ( GreenCard for this case ) , have left the USA and have abandoned your GreenCard, then there is no much you can do to avoid the  tax situation you quoted.

If , on the otherhand, you have not abandoned your GreenCard , are working in another country, you do have some choices -0- 

(a) you can delay your abandonment till start of next tax year (i.e. continue as a permanent resident till the end of  this year), include your foreign income on your return. This would allow you to use the standard deduction but of course this would mean your foreign income would be taxed by the USA and the country where you have moved to but you can ameliorate the effects of double taxation by using  foreign tax credit ( there is no safe harbor for active/employment income) using  form 1116 .  Note that this means your foreign tax credit while recognized in full would be limited for the year based on a ratio of foreign income to world income.

Does this help ?

pk

[Opus 17]

It was my understanding that if you leave the country in the middle of the year, but you pass the substantial presence test, you can declare yourself a dual-status alien.  You would file as a resident for the period of time you were a US person and a non-resident for the time after you moved out of the country.

What we don't know is when you came to the US and when you left, and whether you pass the substantial presence test.  You say you "usually get a refund" so that makes it sound like you were in the US more than just 10 months.  We also don't know if you were a resident alien or a green card holder (although @pk seems to have assumed you had a green card to surrender.)

When did you enter the US?  How long were you here?  Under what status?  When did you leave?  Which tax year are you asking about?

[Japtrupusz]

I was here for 6 years. Entered and worked legally, was a green card holder. Abandoned greencard, was advised by immigration attorney to let USCIS know that I left. I read that substantial presence test doesn't matter in my case, because I am a resident alien for 10 months and for the rest of the year I am a non resident alien with foreign income. Do you think I can still somehow file 1040 and take a standard deduction? It's not fair I have to own money to IRS, I have nothing to itemize. If I took standard deduction, they would own me about$600. Thank you 

[Japtrupusz]

Thank you. On the sailing permit 1044c I declared myself an alien resident as I was a green card holder,(for 6 years) according to instructions could take a standard deduction and the sailing permit showed IRS owned me $600. But since I have to be a dual filler now,lI need to own them money.. :(

Do you know if my foreign income is so small and I would normally get a refund from my country , would I have to include that income to my US tax filing and own IRS more money? Thank you