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K
KP-SINGH
Level 1
April 9, 2026
Question

I have a client who was on H-1 visa and who left US permanently in March 2025. Should he file his last tax return in US as Non Resident or Dual Status ?

  • April 9, 2026
  • 2 replies
  • 8 views
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2 replies

T
TaxGuyBill
Level 15
April 9, 2026

Does he meet the Substantial Presence Test?

https://www.irs.gov/publications/p519#en_US_2025_publink1000222127

 

If he does, the 'default' treatment is he is a full-year Resident unless you establish and file a statement for an earlier termination date.

https://www.irs.gov/publications/p519#en_US_2025_publink1000222182

 

I
IntuitVanessa A
Level 3
April 9, 2026

It depends. I am assuming he was a US resident for tax purposes prior to departure.  How long was he a resident?

 

If he was considered a US Resident for tax purposes prior to his departure, he can make an election to terminate the residency on the first day that he was no longer a lawful permanent resident (resulting in dual status alien treatment) or by default be treated as a resident for tax purposes for the entire year.  

NOTE:  Depending on length of residency, net worth and average net income he may be subject to expatriation tax.  

US Tax Guide for Aliens

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