Substantive Presence Test or Dual Status

[mdd108]

I pass the Substantive presence test for 2022.  I left the USA on 24 August  2022 as my visa had expired and no decision had yet been made  on my  USCIS 1 -360 request to  adjust status. ( submitted in November 2019). 

I had planned to file 1040 tax return for the 2022 on the basis that having passed the substantive presence I was a resident in the USA for tax purposes for 2022.   I earned no income in the USA but have foreign rental incomes.    Can I do this or must I file a dual status return?   Or just report my world wide income up until the date I left the USA.   1040NR - well I had no USA income so it would not even be required. 

[DaveF1006]

Yes, you may file a 1040 return for the entire year since you were a resident alien for tax purposes. One question though,  what was your visa status prior to leaving?

[mdd108]

I was a R1 visa holder, visa expired end of February 2022. I had to leave the USA within 180 after this date or risk being sanctioned - banned from returning.   As no sign of my 1-360 approval I left the USA before overstaying

[mdd108]

that was 180 days - thanks for your response -