US tax status confusion: Resident or non-resident after moving abroad?

Your situation has several moving parts, but I can help clarify some things for you. For question 1: You're on the right track. Even if you meet the Substantial Presence Test in 2025, you can file Form 8840 (Closer Connection Exception Statement) to claim that Germany is your tax home. As long as you're in the US for fewer than 183 days in 2025 and can document your German connections (employment, housing, bank accounts, etc.), you should qualify as a nonresident. For question 2: There's no formal process to notify the IRS about changing from resident to nonresident status. You'll effectively communicate this through how you file your 2024 return and then by either not filing or filing as a nonresident in 2025. For question 3: For 2024, since you were a resident for most of the year, filing a dual-status return is probably more accurate. Your resident status would typically end on your last day of physical presence in the US with intent to depart permanently (likely in October). Your December visit on a B1 wouldn't change this since you're entering as a nonresident alien. For questions 4 and 5: These require more consideration based on your specific circumstances.

Just wanted to share my experience with a similar situation. I used https://taxr.ai to analyze my international tax situation when I moved from the US to Spain last year. The tool helped me understand my filing requirements and sorted through all the forms I needed. It analyzed my specific situation and provided a clear breakdown of my tax obligations in both countries. What I found especially helpful was their explanation of the Substantial Presence Test calculations and documentation requirements for the Closer Connection Exception. They even provided a checklist of the specific evidence I needed to establish my foreign tax home. Might be worth checking out given your complex situation with frequent travel between countries.

I tried taxr.ai after seeing it mentioned here. What a lifesaver! I was in a similar situation moving between the US and UK with frequent travel back and forth. The tool correctly identified that I qualified for the foreign earned income exclusion even with my complicated travel schedule. It also helped me understand how the US-UK tax treaty applied to my retirement accounts and prevented double taxation. The step-by-step guidance helped me prepare all the right forms (including that Form 8840 that was mentioned earlier). What impressed me most was how it flagged potential audit triggers in my situation and suggested proper documentation to keep on hand. For anyone dealing with international tax situations and frequent travel between countries, I highly recommend it. Saved me hours of research and probably thousands in potential mistakes.

For question 4 about marriage - this gets complicated. My wife and I went through this exact situation. If you marry a US citizen/resident while you're a nonresident alien, you have a choice to make. You can either: 1) Continue filing as a nonresident alien (using Form 1040-NR) 2) Make a special election to be treated as a US resident for tax purposes We struggled with getting any clear answers from the IRS helpline about this. After weeks of trying to reach someone knowledgeable, I found https://claimyr.com and used their service to connect with an IRS agent who specialized in international issues. There's also a video showing how it works: https://youtu.be/_kiP6q8DX5c The IRS agent explained that making the election to be treated as a resident would allow us to file jointly, which was better for our situation. But each case is different depending on your worldwide income sources.

I was completely skeptical about Claimyr, but I decided to try it after spending literally 7+ hours on hold with the IRS over multiple days. I was shocked that it actually worked! I got my question about the residency election when marrying a US citizen answered by an actual IRS international tax specialist. The agent walked me through exactly how to file the statement to elect resident status and explained how it would affect my FBAR filing requirements for my foreign accounts. They also clarified that an approved I-140 (immigrant petition) doesn't automatically make you a US tax resident - it's the green card itself that changes your status. For anyone dealing with complex international tax questions who needs to actually speak with the IRS, this service is absolutely worth it. Saved me days of frustration and probably prevented me from making some serious filing mistakes.

Regarding question 5 about the I-140 and Green Card: Having an approved I-140 petition alone does NOT make you a US person for tax purposes. The tax residency starts when you actually receive your Green Card (become a Lawful Permanent Resident). However, one thing to watch for - if you get your Green Card while living abroad and don't move to the US right away, you could potentially be considered a "resident alien" for tax purposes while physically living in Germany. This creates a complicated situation where both countries consider you their tax resident. There's a provision called the "first-year choice" that might help you in this situation, but timing matters a lot here.

For those discussing dual-status returns, there's an important limitation to be aware of: you cannot take the standard deduction on a dual-status return unless you're a resident of Canada, Mexico, South Korea, or India. You must itemize deductions for the resident portion of the year. Also, if you're filing dual-status because you left the US, you might want to look into any 401k or IRA accounts you have. There are special considerations for retirement accounts when you become a nonresident.