how to give up requirement to fill 1040

If one is a citizen and leaves the US, one has to renounce citizenship at an office outside the US and file form 8854 if necessary with the IRS to pay the expatriation tax. Are there other forms?

If one has a green card and leaves the US, one has to file form I-407 (not sure whether you do this inside or outside the US) and also form

8854 if necessary (long term green card holders are still subject to this tax).

If one is on F-1 or H-1B and elected to file a 1040 instead of 1040- NR, what do they have to do to tell the US they are gone?

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removeps-groups
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I am not aware that an election exists for exempt individuals (F1). If you conform to the terms of the visa, you are an NRA and file 1040NR or

1040NR-EZ. A holder of an F1 would only file a 1040 if they violate terms of the visa or the 2 or 5 year period as a student or teacher/scholar has elapsed and any tax treaty does not allow for an extension. The only elections available to an H-1 visa holder who does not pass the substantial presence test is the first year choice if the rules are met or be married at the end of the year to a US citizen or US resident.

All that being said, there is no form for an F-1 holder that is in compliance. You just leave after either filing your 1040NR & 8843 or just the 8843. If not in compliance, i.e., they filed 1040s rather than

1040NRs, then either a 1040-C tax return or Form 2063 statement should be filed.
Reply to
Alan

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