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 ?

[TaxGuyBill]

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]

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