Sailing Permit

[expatriated]

Hello,

I am a Canadian citizen who worked in the USA on a H1B visa from 2016-2019. In 2019 I left the USA to work in Europe.

For 2019 I filed as a Resident Alien (I still passed the Substantial Presence Test), also declaring my European income from after I left and applying for Foreign Tax Credits (this was processed and accepted by the IRS).

For 2020 I will no longer pass the SPT, therefore I will no longer be a US person, and my intention was not to file anything with the IRS anymore. However, I recently heard about the "sailing permit" which I should technically have applied for BEFORE leaving the USA. As of now, the IRS doesn't know that I am no longer a US person.

My question, should I try and retroactively apply for this sailing permit? In theory all my taxes have been paid so I don't see the point. Should I file anything with the IRS for 2020?

Thank you in advance!

[nelsona]

IN 20 years I know of no CDn that has has to file a sailing permit. Forget about that.

[expatriated]

Reviving this one since my question is related.

I had no intention to file anything with the IRS in 2020 since I longer pass the SPT (I live in Europe and I am not American), however I received the following forms from my US Bank.

1099-R --> I had put some money into a Roth IRA and then removed the same amount, which triggered this form. The "distribution" on here should not be taxable.
1099 --> very small amount of interest from a taxable account (10$ or so)
5498 --> showing the balance of my HSA, but no contributions or distributions.

Do I need to file anything with the IRS for 2020?

[nelsona]

You are fine. Declare the interest income in your home country.
I don't know what the rules are in your home country with regards to the Roth, the HSA, or any other account you might have in US; not a subject for this forum.

[expatriated]

Understood, thank you!