I had been in the US on an H1 visa for several years. I permanently left the US to go back to my home country on April 16, 2008 and started my new job on May 2 in Portugal. I returned to the US under the visa waiver program from November 11 to December 22 2008 for an unpaid collaboration, still paid by my Portuguese employer. Since I was in the US less than 183 days and have a closer connection to my home country should I file as non-resident? On the other hand if I file as dual status is my residency termination date April 16, assuming days under the WB are excluded? If I file dual status can I claim the moving expenses out of the country I paid before April 16 ($4772)?

Thanks

Susana

You should file as dual status. It looks to me like you can claim the moving expenses incurred prior to April 16th.

You completed SPT in 2008. You were in the U.S. during Nov to Dec 2008.
You may be treated resident for the year.

Since you had a closer connection to Portugal after April 16, you should not be treated as a U.S. resident for the entire year.

Thanks for the answers. Where can I find the regulations about the eligibility of deducting moving expenses out of the country?

Thanks again

http://www.irs.gov/pub/irs-pdf/p521.pdf