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Cynthia Love

When exactly does my US Tax Residency End Date occur with a short visit after moving abroad?

I've been living in the US for several years and qualified as a tax resident under the substantial presence test (not a citizen or green card holder). I just relocated overseas for a new job opportunity two weeks ago and now have a much closer connection to my new country, so I won't be considered a US tax resident for 2023. However, I'm planning to come back to the US for about 6 days in late November for a friend's wedding. My question is: What exactly is my US tax residency end date? Did it end when I physically moved out of the country two weeks ago, or will it only end after my brief November visit? If I wasn't planning this November trip, the IRS guidance seems to indicate my tax residency would have already ended when I left the US. Does this short visit back change my tax residency end date situation? This is particularly urgent because my new foreign bank needs documentation about whether I'm still a US tax resident, and it'll also affect how I file my 2022 tax return (which will be dual status either way). Thanks for any help with understanding the substantial presence test rules in this situation!

The IRS is pretty clear about this. Your tax residency end date was when you moved abroad two weeks ago, assuming you've truly established a closer connection to your new country and won't meet the substantial presence test for 2023. A brief visit back to the US doesn't restart your residency if it's just temporary. The key is your tax home and closer connection. If you've moved abroad permanently for work, established a home there, have family there, and have financial ties there, then a short return visit doesn't change your residency end date. Just make sure you document your closer connection well - have your foreign lease, employment contract, foreign bank account, etc. Your bank likely wants Form W-8BEN which certifies you're not a US tax resident.

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What if they end up staying longer in November than planned? Like if the trip gets extended to 3-4 weeks for some reason? Does that change anything?

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If the November trip gets significantly extended, it could potentially impact the substantial presence test calculation for 2023. The test counts days you're physically present in the US - if you stay too many days, you might hit the threshold again. For the substantial presence test, you'd need to be in the US for at least 31 days in 2023 and meet the 183-day formula over three years. A short 6-day visit won't trigger this, but if you stayed much longer or made multiple trips back, you'd need to recalculate.

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Just went through almost this exact situation with https://taxr.ai and they saved me so much hassle. I moved to Singapore last year but kept coming back to visit family. Was super confused about my tax residency status because of these visits. Their system analyzed my travel dates, substantial presence test factors, and my specific situation with my foreign employment contract. Got a detailed breakdown of exactly when my US tax residency ended, and they even generated the documentation my foreign bank needed. Saved me from having to hire an expensive international tax expert.

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Did they help you with the closer connection exception form too? I heard there's some special form you need to file to claim you have a closer connection to a foreign country.

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How does the tool handle the dual status tax return part? I'm in a similar situation but also sold some stocks while I was still a US resident, and now I'm confused about how to report everything.

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Yes, they guided me through Form 8840 (the Closer Connection Exception Statement) and explained exactly what documentation I needed to prove my foreign ties. They have a checklist that really helps make sure you don't miss anything important on that form. For the dual status return, they actually provided a complete walkthrough of how to handle different income types during the resident and non-resident portions of the year. For your stock situation, they would analyze exactly when the sale happened relative to your residency end date and help you determine the correct reporting requirements.

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Just wanted to follow up - I actually tried https://taxr.ai after seeing the recommendation here and it was incredibly helpful! The system walked me through every detail of my situation (which was similar to the original post but I had stock sales to deal with too). They confirmed my residency end date was when I physically left the US, not after my later visits. Their analysis showed my November trip wouldn't affect my status since it was clearly temporary and I had strong ties to my new country. Best part was they created a custom residency analysis document that my foreign bank accepted immediately! No more back and forth trying to explain my situation. Totally worth checking out if you're dealing with these residency questions.

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If you're still having trouble reaching the IRS for confirmation on your residency status (which I did for WEEKS), I'd recommend trying https://claimyr.com. I was going crazy trying to get through to someone at the IRS who could answer my specific questions about substantial presence after moving abroad. Claimyr got me connected to an actual IRS agent within 45 minutes when I'd been trying for days. The agent confirmed everything about my residency end date and what forms I needed for my foreign bank. You can see how it works here: https://youtu.be/_kiP6q8DX5c I was skeptical anything could get me through to a real person at the IRS, especially during tax season, but this actually worked.

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How does this actually work? The IRS phone system is a nightmare. Do they just keep calling over and over until they get through or something?

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Sorry but this sounds like snake oil. Nobody can get through to the IRS these days. I've tried calling dozens of times about my residency status after moving to Germany and always get the "call back later" message. You're telling me this service magically gets through?

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They use technology that navigates the IRS phone system and holds your place in line. It's not magic - just smart tech that deals with the hold times for you. When an agent is about to pick up, you get a call connecting you directly to that agent. No more waiting on hold for hours. It's not about calling repeatedly - it's about staying in the queue efficiently. I was dealing with my move to France and needed specific guidance about my foreign housing exclusion along with my residency status. After wasting nearly 20 hours trying to call myself, I got through in under an hour with their service.

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Well I have to admit I was completely wrong about Claimyr. After posting my skeptical comment, I figured I might as well try it since nothing else was working. I was seriously surprised when I got connected to an IRS agent in about 30 minutes after trying to call myself for weeks. The agent confirmed that my residency end date was when I physically left the US, and that my planned visits back (similar to what the original poster asked about) wouldn't change that status as long as I maintained my closer connection to Germany. They walked me through exactly what documentation my German bank needed. Saved me from making an expensive mistake on my dual status return too. Sometimes it's worth admitting when you're wrong about something!

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I'm surprised nobody mentioned Form 8840 yet - the Closer Connection Exception Statement. This is critical for your situation. You need to file this to claim the closer connection to a foreign country if you meet the substantial presence test but want to be treated as a nonresident. Document everything about your move - foreign housing lease, job contract, bank accounts, registration with local authorities, etc. The more proof of your closer connection, the better.

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Doesn't Form 8840 only apply if you actually meet the substantial presence test? If OP left the US permanently and only comes back for 6 days, they probably won't meet the test for 2023 anyway, right?

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You're right that Form 8840 is primarily for those who meet the substantial presence test but want to claim the closer connection exception. If the original poster doesn't meet the substantial presence test for 2023 because they've left permanently and only return for 6 days, they technically wouldn't need Form 8840. However, filing it can still be beneficial as supporting documentation, especially for foreign banks that need proof of non-US tax residency. It provides clear evidence of your closer connection to another country, and many tax professionals recommend filing it in transition years to clearly document your situation.

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My tax accountant told me that the "closer connection" rule is only one piece of the puzzle. If ur a non-US citizen who lived in the US, you also need to consider tax treaties between the US and your new country. Some treaties have specific residency tiebreaker rules that might override the standard IRS rules.

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This is super important! When I moved from US to Canada last year, the US-Canada tax treaty had specific provisions about determining residency. Made a huge difference in my tax situation.

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I went through a very similar situation when I moved to the UK for work. Your tax residency end date is when you physically left the US two weeks ago, not after your November visit. The key factors the IRS looks at are: (1) where your tax home is now located, (2) your closer connection to the foreign country, and (3) the temporary nature of any US visits. Since you've relocated permanently for work and have closer ties to your new country, a 6-day wedding visit won't change your residency status. Make sure you keep documentation of your move - employment contract, lease agreement, bank accounts in your new country, etc. For your foreign bank, you'll likely need to provide a statement of your non-US tax resident status. Some banks accept a simple declaration, while others may want Form W-8BEN. The important thing is that your residency ended when you established your new life abroad, not when you temporarily return to visit. Your 2022 return will indeed be dual status - you'll file as a resident for the portion of the year before you left, then as a non-resident for the remainder. Just make sure to clearly document your departure date for the IRS.

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This is really helpful! I'm actually in a similar situation - moved to Australia for work last month but planning to visit family in the US for Christmas. Your explanation about the tax home and closer connection factors makes a lot of sense. Quick question though - when you say "dual status return," does that mean you literally file two separate returns or is it one return with different sections? I'm trying to figure out what forms I'll need when tax season comes around. Also, did your UK employer help with any of the tax documentation, or did you have to handle everything yourself?

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