In brief
Plan departure-country obligations separately from your Indian tax, banking and immigration status. A flight date alone does not settle every obligation. This is a preparation checklist, not an individual tax determination.
Start with IRS: US citizens and resident aliens abroad (opens in a new tab)
Your next steps
0 of 5 steps complete · Next: Determine federal and state residence
Determine federal and state residence
Next stepUS citizens and resident aliens generally remain subject to US tax on worldwide income, subject to filing rules and relief. A green card or substantial-presence history needs a formal residence-ending analysis; departure alone is insufficient. Ask separately about the rules of your US state.
Review departure filings
Check whether a departing-alien tax clearance (sailing permit) is required or an exception applies. It does not replace the annual tax return. Preserve W-2/1099 forms, equity awards, travel history and the evidence needed for any residence-ending statement or dual-status return.
Do not surrender status casually
Before abandoning a green card or citizenship, obtain coordinated immigration and tax advice. Long-term permanent residence, generally at least 8 of the previous 15 tax years with relevant exceptions, can bring expatriation reporting and possible exit-tax rules into consideration. Tax is not automatic for every departing resident.
Review accounts and retained assets
Tell institutions your actual address and tax classification; ask which services remain available and which certification they require. Review US income, Indian accounts and applicable foreign-asset reporting. Do not assume Indian residence eliminates US reporting.
Plan pensions and succession before transactions
Retain 401(k), IRA, employer-plan and beneficiary records. Obtain scheme-specific advice before withdrawals, rollovers or sales; returning to India does not by itself require cashing out. Review wills and powers of attorney for assets in both countries.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
What to have ready
0 of 4 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- When does each country treat me as resident, and what filings remain?
- What should be reviewed before a sale, pension withdrawal or transfer?
- Which accounts, registrations and family documents need updating?
Who can help
A qualified adviser familiar with both countries, your financial institutions and the relevant immigration authority.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
US citizens and resident aliens abroad; confirm the conditions for your circumstances.
Residency starting and ending dates; confirm the conditions for your circumstances.
Expatriation tax; confirm the conditions for your circumstances.
Departing-alien tax clearance; confirm the conditions for your circumstances.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.