US tax residency status question - F-1 visa holder moving to Germany but visiting US frequently

Your understanding is mostly correct, but let me clarify a few points: For your first question - Yes, if you establish tax residency in Germany (tax home, closer connections, etc.), you can file Form 8840 (Closer Connection Exception Statement) to claim exception from the Substantial Presence Test, even if you physically meet the day count requirements. You don't need to proactively report your change in tax status to the IRS specifically. Your filing for 2024 as a resident and then potentially not filing or filing as a nonresident in 2025 effectively communicates this change. For 2024, filing as a full-year resident might be easier administratively than a dual-status return, especially if you're claiming Foreign Tax Credits. A dual-status return gets complicated with part-year foreign income, different exclusions, etc. Your December visit on B1 wouldn't affect 2024 status - what matters is when you established your tax home in Germany. If you marry in 2025, you could potentially elect to file as a resident with your spouse (making the "election to file jointly" available to nonresidents married to US citizens/residents). This would mean reporting worldwide income to the US but might have benefits depending on your situation. Regarding Green Card - an approved I-140 (immigrant petition) doesn't make you a US person for tax purposes. Only when you actually receive the Green Card (I-551) would you become a US tax resident, regardless of physical presence.

Hey there! I went through almost the exact same situation last year when I moved from the US to Spain after being on an F-1 and then H-1B. I found this awesome tool called taxr.ai (https://taxr.ai) that really helped me figure out my residency status and filing requirements. The tool analyzed my specific situation with the days I spent in the US, my visa history, and my connections to Spain. It confirmed I should file Form 8840 for the Closer Connection Exception and walked me through exactly how to fill it out. It also helped me determine if I needed to file FBAR forms for my foreign accounts (which is another thing you might need to consider with German bank accounts). What I really liked is that it gave me a personalized report I could keep for my records in case of any questions from the IRS later. Definitely worth checking out if you're dealing with these complicated international tax situations!

I was initially skeptical about using an online tool for my complex international tax situation, but I decided to try taxr.ai after reading about it here. I have to say, I'm genuinely impressed with how thorough it was. I'm a Canadian who spent part of the year working in the US on a TN visa, and the tool accurately identified my exact situation. What sold me was the detailed explanation of the Canada-US tax treaty provisions that applied to my specific income types. It caught something my previous accountant had missed about taxation of my retirement accounts. The documentation was impressive - it generated a complete residency analysis with citations to specific IRS regulations and treaty articles. I ended up saving over $3,200 by correctly applying treaty benefits I didn't know I qualified for. If you're dealing with cross-border tax issues, especially with residency questions like the original poster, it's definitely worth checking out.

For anyone dealing with IRS questions about residency status or international tax matters, I strongly recommend using Claimyr (https://claimyr.com) to actually speak with an IRS representative. I spent WEEKS trying to get through to the IRS international tax department on my own with no luck. With Claimyr, I got a callback from the IRS in about 20 minutes! They basically hold your place in the phone queue and call you when an agent is available. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c I needed clarification on my Form 8833 treaty position statement (similar to your potential Form 8840 situation), and getting direct confirmation from an IRS agent gave me peace of mind. The agent confirmed exactly how I should document my ties to my new country of residence and how my occasional US visits would be treated. This is particularly important in situations like yours where you're establishing residency in one country but still have significant connections to the US.

I can't believe I'm saying this, but that Claimyr service actually worked! After my skeptical comment, I decided to try it anyway because I was desperate to resolve my foreign income reporting issue before the deadline. Within 45 minutes, I was talking to a REAL IRS international tax specialist who answered all my questions about Form 8621 for my foreign investments. The agent even sent me some specific documentation I needed by mail that I couldn't find online. What's crazy is I had been trying for weeks to get through on my own. The time difference between me (in London) and the IRS made it even harder. This service literally saved me from having to pay my accountant another $500 just to ask these questions. For anyone dealing with complicated residency issues like the original poster, being able to speak directly with the IRS international tax department is incredibly valuable. They clarified exactly how the substantial presence test applied in my situation with multiple entries and exits.

Don't overlook FBAR requirements when you establish banking in Germany! If your foreign accounts total over $10,000 at any point in the year, you need to file FinCEN Form 114 even if you're not required to file a tax return. This is separate from tax filing and has massive penalties for non-compliance (up to $10,000 per violation if non-willful). Also, Germany has some unique tax treaty provisions with the US that might be beneficial in your situation. Article 13 (Gains) and Article 18 (Pensions) have special provisions that differ from other countries' treaties. Might be worth reviewing those specifically.

Has anyone here dealt with the green card application and its tax implications? I'm in a similar situation where I'm working in Canada but dating someone in the US and considering applying for a green card in 2025.

I'm in a somewhat similar situation - moved from the US to the UK after my F-1 status and dealing with the complexity of dual tax obligations. A few additional points that might help: Regarding your question about proactive reporting - while you don't need to formally notify the IRS of your move, make sure you update your address with them using Form 8822. This ensures any correspondence reaches you in Germany. For the dual-status vs full-year resident question, consider the timing of your German employment start. If you began earning German income in November, a dual-status return might actually be more beneficial since you can exclude the German-sourced income from the non-resident portion of the year, potentially reducing your US tax liability. One thing to watch out for - if you're planning frequent US visits, keep detailed records of your entry/exit dates. The substantial presence test can be tricky with multiple short visits, and you'll need accurate day counts for Form 8840 if you claim the closer connection exception. Also, don't forget about potential German tax obligations on your 2024 US income. Germany generally taxes worldwide income for residents, so you might need to report your pre-November US earnings there too. The US-Germany tax treaty should prevent double taxation, but the paperwork can be complex. Good luck with everything! International tax compliance is definitely not straightforward, but staying organized with documentation will save you headaches later.