Residency termination date

The day a person who was a US tax resident under the substantial presence test stops being one in the year they leave. It is generally the last day they are present in the US, provided that for the rest of that year their tax home is in another country and they have a closer connection to it, and they are not a US resident in any part of the next year. Income after that date falls in the nonresident part of a dual-status year. For a green-card holder, residence ends when the status is formally abandoned or taken away, and a treaty tie-breaker claim can also make the person a nonresident for tax.