is there a process for ending tax residency in the US / Massachusetts

Question

I worked in the United States (Massachusetts) under an H1B visa for three years (2017, 2018 and 2019). In December 20th 2019 I quit my job (which immediately terminated my H1B Visa) and permanently left the US to return to my native country. Since that time (December 20th 2019) I have not visited the US again.
When I filed my taxes for 2019 (in May 2020) I indicated on the 1040 (Federal) and also on the Massachusetts tax return my new address (outside of the US). I do not have a Green card, nor have I ever applied for one.
Regardless of the above, is there some paperwork or process I need to go through to let the US Federal and the state (MA) governments know that I am no longer a tax resident or to sort of get them to acquiesce / agree that I am no longer subject to taxation by them? I am asking because I understand that some countries or even some US states don't let you terminate your tax residency just by leaving and require that you also go through a bureaucratic process of some sort.
Looking at the IRS site:
https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates
... I see that there is a section "Statement Required to Establish Your Residency Termination Date" but my understanding is that this only for cases where, for some reason, you wish to establish a residency termination date earlier than December 31st (which is the default when you do not provide such a statement). At least that's my understanding.

user102008 · Accepted Answer

If you are not present in the US in 2020, you will not be a resident alien for US tax purposes. Although the US taxes US citizens regardless of where they live, causing some people to renounce US citizenship, that doesn't apply to you because you are not a US citizen.
If you were a resident alien by passing the Green Card Test, then you would remain a resident alien until you explicitly file I-407 to relinquish your permanent residency, or received a final determination that your permanent residency was terminated in immigration court. Simply leaving the US doesn't cause someone to stop passing the Green Card Test. But that doesn't apply to you either, because you don't pass the Green Card Test as you were never a US permanent resident.
You were only a resident alien by passing the Substantial Presence Test. When you no longer pass the Substantial Presence Test (and you will not pass it in 2020), you will be a nonresident alien. There is no process you need to go through to stop being a resident alien in 2020.

is there a process for ending tax residency in the US / Massachusetts

One Answer

Add your own answers!

Ask a Question