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I worked in US as a software engineer in H1-B until Feb 2016. My earnings in US during 2016 are until Feb 7 2016. I moved permanently from US to India on Feb 7 2016 after quitting my job(I spent 38 days during the 2016 calendar year in the US). However, I pass the substantial presence test because of the number of days spent in 2015 and 2014 in US. I have never applied for permanent resident (green) card in US. I am trying to see if I can claim the "closer connection to foreign country" exception to substantial presence test that makes me a non-resident alien after I moved back permanently from US to India. After moving back to India I started working in India from August 2016 (and I paid taxes in India for income earned from this job). I satisfy other requirements to claim this exception (like maintaining significant contact with the foreign country). My questions are:

  1. Can I claim exception to substantial presence test that makes me as a non-resident alien from Feb 8 2016 to Dec 31 2016? If so do I have to report income earned from the job I started working in India from Aug 2016 (I paid taxes for this job in India)?. I am not in US right now.

  2. Is my status "dual status alien" because I "pass substantial presence test" but moved back permanently to India during the beginning of the year 2016?

Please help.

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If you use the Closer Connection to a Foreign Country exemption to the Substantial Presence Test (which I believe requires you to show closer connection to a foreign country for the whole year), you will be considered a nonresident alien for the whole year, and thus you are not dual-status.

If you use the Last Year of Residency rule (which requires you to show closer connection to a foreign country for only the part of the year after you leave), you will be considered a nonresident alien for the part of the year after you leave, and thus you will be dual-status.

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