@gulatikunal11 , first , my apologies for late response --- please forgive
second --- Namaste
third -- I am assuming here that 1. while your current plans are to be in the UK for the foreseeable future, you do intend to remain a US citizen and therefore need to file a US return; 2. current plans are for you to continue to participate the US Social Security / Medicare and not switch over to the UK NHS / Social Security; 3. you intend to maintain your financial connections to US ( Bank / Broker/ Home etc. etc. ). and 4. that you are current in your taxes for the US ( i.e. your 2021 has been filed and 2022 taxes have been withheld as per normal ).
fourth -- under these circumstances --- for tax year 2022, the requirements are the same as if you were living here in the USA i.e.
(A) issue 1099-NEC to individuals that performed services for you during 2022 and the amount paid was more than US$600;
(B) recognize payments to any in-home employees ( maids etc. );
(C) recognize your world income from 01/01/2022 through 12/31/2022 through filing your return on form 1040 and its applicable schedules ( Turbo Tax 2022, download version is suggested here -- it is now available ). Ditto for State Taxes for 2022.
(D) keep your bank account open to receive refunds etc. Retain the use of an US address where IRS can communicate with you. Some of my colleagues , in the eighties and nineties when I was on foreign assignment from the USA , changed their state domicile --{ PO BOX, Bank affiliation, Driver's license, Voter Reg etc.} to a state with nil State Income Tax like TX, FL etc.
Fifth ---- (a) For tax year 2023 you would still file your return on form 1040 and its applicable schedules
(b) you will need to be abroad in a foreign country for 330 days in a continuous 12 month test period -- so if you arrive in the UK on 01/02/2023 then your first possible test period is 01/03/2023 through 01/02/2024 ( starting from the first full day abroad -- you arrived in the UK during the morning of 01/02/2023 in the above example ). This would allow you to exclude up to a maximum of self-employed / employed earnings from US taxes. Pub 54 is a great resource for ExPats -- https://www.irs.gov/forms-pubs/about-publication-54
(c) Note that you would have to pay Social Security / Medicare ( @15.3% ) and get a certificate of participation from the IRS so you do not have to also pay for the UK version --- you will still pay the NHS -- health portion. See this site ( esp "certificate of coverage" --> https://www.ssa.gov/international/agreements_overview.html?tl=8
(d) You can use TurboTax download Home & Business for completing and filing your 2023 return ( filed by June 15th 2024 without regard to auto extension. ) That is my choice but obviously this needs either the help of a friend or US credit card ( for purchase from the UK ).
Hope this helps -- is there more I can do for you
pk
