This discussion addresses the tax residency status for senior citizens who have moved to the USA on a Green Card but are visiting India. They previously filed as 'Resident' for AY2024-25 due to spending over 182 days in India in FY2023-24. The query seeks advice on their status for AY2025-26, considering their current extended visit to India and the implications for global income taxation in both India and the USA.
13 November 2024
I along with my wife (both senior citizens of India by birth) moved to USA for permanent residence on Green Card at the end of Oct 2023. We are now on a visit to India since 8th July 2024 and will return to USA on 13th Dec 2024 and will not visit India again during the AY2025-26. we were in India for 211 days (from 1April 2023 to 29th Oct 2023) in the financial year 2023-24 hence filed our returns for AY2024-25 as “Resident” We will be staying in India for 158 days (from 8th July 2024 to 13th Dec 2024) in the financial year 2024-25. We are filing Tax returns to IRS USA on global income as resident. Grateful for advice what should be our status for returns to be filed for AY2025-26 in India.