For that final tax return(s) after renunciation, the 1040 covers the period from January 1 to your date of renunciation, while the 1040-NR refers to your date of renunciation to December 31st. Keep it simple - the IRS doesn't actually do much with that final year information unless you are clearly (or might be) a "covered individual" vis a vis the Expatriation Tax.

 

Hello, Bev. Thanks for the lightning-fast response.

So just to be crystal clear, you're suggesting I write only "OTHER COUNTRY"?

I agree that the additional information is certainly superfluous as it doesn't describe the period that the 1040-NR actually covers. The genesis for my question was a concern that perhaps a 1040-NR is expected to have a second country in that field, the absence of which might cause confusion or run afoul of data validation checks when received by the IRS. I gather that either this isn't the expectation for this line, it is but you don't consider it a pressing concern, or that it is but regardless you think the more elaborate alternative I described above is even likelier to cause confusion.

I'm very much inclined to take your advice here, but for my peace of mind could I trouble you to elaborate on the rationale? Thanks again!

 

Having never filled out the 1040-NR myself, I'm not entirely sure. But if you want to play it safe, just indicate something like "US - to mm/dd/yyyy" and then "[name of your other country]" But read through the instructions for that final form carefully. I thought that (at least back when I renounced) there was something about filing the 1040-NR only if you had US sourced income to declare for the stub period not covered by your US 1040 to the date of your renunciation.

And before you ask - my renunciation date was in the first few days of the new year, so I filed a 1040 for the prior year as my "final" as a US citizen and marked it as such.

 

On the question of whether or not the 1040-NR is even necessary, I can speak definitively: I will certainly need to file the 1040-NR, despite having no U.S. sourced income in the latter portion of the year.

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Taxation of dual-status individuals | Internal Revenue Service

You are a dual-status alien when you have been both a resident alien and a nonresident alien in the same tax year.

www.irs.gov

Nonresident at end of year

You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return, if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U.S. resident on the last day of the tax year. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a resident. You can use Form 1040, U.S. Individual Income Tax Return as the statement and write "Dual-Status Statement" across the top.

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It's really more a question of what a dual-status 1040-NR should look like to cause the minimum level of confusion. I may be overthinking it, but I'm still curious to know what others have done.

 

Does anyone else have any further thoughts on this? It's the only item I'm still on the fence about.

Thanks in advance