I left the USA in February 2019, pass the substantial presence test for 2019, and am filing my US taxes as resident alien. Just on my US sourced income, I do not owe any taxes and don't need any foreign tax credit. So do I need to file 1116 or 2555 and attach it with 1040 at all given that I had Indian income later in the year, and that I paid taxes on it?

  • Have you considered the option of using the Last Year of Residency rules to make yourself resident only until you left the US, and nonresident after (so you would be a dual-status alien for 2019)?
    – user102008
    Jun 13 '20 at 0:16
  • @user102008 There is no standard deduction for this option, and it's more complicated to exercise. Jun 13 '20 at 5:20

It is not enough to consider just US source income since I am filing as non-resident. I need to consider my global income, and there will most likely be a non-zero tax on it against which I can claim a foreign tax credit corresponding to the tax that I have paid elsewhere.

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