Filed as resident alien in 2021, 2022. Left US permanently in Oct 2023. Meet substantial presence test for 2023. Should I file as dual-status for 2023 due to Oct departure? No worldwide income after leaving US.

Forum|Forum|2 years ago
March 28, 2024
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I previously filed as a resident alien for tax years 2021 and 2022. In October 2023, I permanently departed the United States. While meeting the substantial presence test for 2023, I came across information regarding dual-status tax filing.

My question is: Considering my October departure, should I file my 2023 tax return as a dual-status alien? Additionally, if dual-status filing is appropriate, what criteria qualify me as a non-resident alien for the remaining months of 2023?

It's important to note that I haven't earned any income from outside the US since my departure.

I would appreciate any guidance on the most accurate way to file my 2023 tax return.

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Best answer by DaveF1006

I would file as a resident alien for 2023 since you have no additional worldwide income to report. The only reason why you would file as a dual-status alien is if you earned income in the country where you live now and you would wish to have it excluded on a US resident return.