Level 1

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 ?

Forum|Forum|4 months ago
April 9, 2026
2 replies
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ProSeries Professional

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

IntuitVanessa A

Level 3

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