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I came to the USA in 2013 as student, I filled taxes for all the years when I worked (including 2018) through HR block branch located near my school as TurboTax did not support 1090NR.

I moved out of USA in permanently or something like that in 2019, I only stayed for less than 60 days and didn't work. I was here for more than 300 days in 2017, 2018. I am now back in my home country and have no plans to come back in 2020. I was always on student visa from the start nothing changed as immigration status goes when in the USA.

I sold of like 30 shares(200$) of a company in Robinhood app for loss(30$) in 2019 and still haves shares worth around 1000$ in the app as of today.

Do I need to file taxes as a cautionary step for 2019 as resident alien(1090) as the irs presence test of 189 days exceeds in my case?

49,391 Posts
Someone with more experience will stop by shortly, but regardless of how long you were in the US in 2019, consider the filing thresholds:

Minimum income to file taxes

How much do you have to make to file taxes

Single filing status:
$12,200 if under age 65
$13,850 if age 65 or older
Married filing jointly:
$24,400 if both spouses under age 65
$25,700 if one spouse under age 65 and one age 65 or older
$27,000 if both spouses age 65 or older
Married filing separately — $5 for all ages
Head of household:
$18,350 if under age 65
$20,000 if age 65 or older
Qualifying widow(er) with dependent child:
$24,400 if under age 65
$25,700 if age 65 or older

917 Posts
If I understand correctly, if you were in the US as a student on a F, J, M, or Q visa then the presence test doesn't apply, and you would be filing a 1040-NR.

In part this is due to treaty clauses protecting students and would only have ever had to report US sourced income..

So you would still file a 1040-NR for 2019, and only have to report your US sourced income.

In terms of a clean exit from the US tax system...

Technically I believe when you leave the US you are also meant to file a 1040-C

Then you would file a normal 1040-NR, I assume with a Schedule D to report the loss.

In terms of the interplay of capital losses, the 30% withholding on non-resident income and so forth, I have to admit I don't know - I have never had to look in depth at this.
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