F-1 student back to home country file tax return

[jeanne1404]

Hello, I want to ask several questions for future reference. I am a full-time student holding an F-1 visa and I don't have any income, but I pass the Substantial Presence Test, so I am now a U.S resident with tax purposes.

I have graduated in 2021 and now I am back in my home country for good. I have no plan of entering or studying in the U.S for the next 5 years.

I understand that I have to file a tax return for 2021 because I lived in the U.S in 2021. But what about the tax return for 2022 that I have to file in 2023?

Can I delete my TurboTax account after I file a 2021 tax return? If I delete my TurboTax account, I no longer have to file tax returns, be it 2022 or 2023 and so on, is it correct?

[SundayInSalem]

Contact Sprintax.com with your questions. They are TurboTax’s partner for filing non-resident income tax returns.

Do I have to file?

If you live aboard and are not a US citizen or resident alien, you will only have to file a US income tax return for 2022 and onward if you have income “effectively connected” with the US or US income that is “fixed, determinable, annual or periodical”.

• Effectively connected income is income from US sources that is connected with a US trade or business.
• Fixed, Determinable, Annual, or Periodical income includes investment income from US sources such as dividends paid by US companies or tax-exempt US municipal bond interest. It can also include qualified scholarship income, pensions and other grants prizes and awards.

Deactivating your TurboTax account

TurboTax is a programme that allows you to prepare and file your income tax return with the US Internal Revenue Service. Using or not using TurboTax has no bearing on whether you must file a US tax return. Many people file taxes using other software or with an accountant.

You cannot delete your TurboTax account. However, if you can deactivate your account. See How do I delete my account?

Contact Sprintax.com to discuss your filing obligations.

[jeanne1404]

Thank you so much for the answer!

I have contacted Sprintax and they told me that because I have lived more than 5 years in the U.S, I am now a resident alien with tax purposes, so they cannot help me with that.

As for my situation, I don't have any income “effectively connected” with the US or US income that is “fixed, determinable, annual or periodical." So I don't have to file a US income tax return for 2022 and onward and I just need to file the tax return for 2021, correct?

[SundayInSalem]

@jeanne1404 That's great to hear! Yes. From what you said, you only have to file a 2021 US income tax return and then you'll be done.

TurboTax works anywhere, but you may have issues preparing, paying for and filing your return if you are overseas.

• Telephone number. Personal Info is not set up for foreign telephone numbers, so you can either leave that blank, use a dummy number or the number of a friend or family member. This number is not necessary. It lets the IRS and state tax authorities contact you. The IRS and state should send you a letter if they have any issues, so you can call them.
  See: Can I use a foreign phone number for my personnel information?
• US bank account. You will need a US bank account to receive your tax refund, and you'll need a US bank account (or credit/debit card with a US billing address) if paying additional federal taxes owed. You can always file by mail and request or pay by check.
• Paying for TurboTax. You will need a US billing address to pay for TurboTax if using a credit or debit card.
  See: Can I e-file with a foreign address?
• E-filing. You may have issues e-filing. See: My federal e-file is not going through. I'm given the following error message: 601ERRV:5, CustHdr_17....
• TurboTax support. TurboTax representatives cannot do callbacks to foreign numbers. You can contact support through Twitter or Facebook.
  See: How do I speak to someone from overseas??

[DanielV01]

@jeanne1404.  As far as e-filing a 2021 tax return is concerned, if you have a US address you can use (such as a relative living in the U.S., for example), this will allow you to e-file.  You cannot e-file if you have a non-U.S. address.  For this you would need to print and mail if you do not have a US address available.

As far as your 2021 return is concerned, if you are filing as a US resident, then you must include all of your worldwide income, and not just your US-sourced income.  However, even though all income must be reported to the United States, you may have two provisions available to you.  If you are working any type of job paying you compensation, and you anticipate being away from the United States for at least 330 of the 365-day period from when you left, you may use the Foreign Income Exclusion, which allows you to exclude up to $108,700 of non-US income earned overseas.

If that provision is not available to you, there is also the Foreign Tax Credit.  On income that you pay taxes both to another country as well as to the United States, you may claim a credit for the taxes you pay to the other country against your US tax liability.