Records to collect
- Passport and travel history
- Green-card or visa status records
- State domicile evidence
- Ten-year India residence history
NRIs of the United States
RNOR and return-to-India planning for US-based NRIs
The return date changes the current-year India day count, but RNOR also depends on earlier residence years and seven-year physical presence. US tax residence, green-card facts and state domicile are separate questions.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Test a proposed return dateStart here
Three things to do before relying on an answer
1. Begin with your facts
Test multiple return dates
2. Keep the evidence ready
Passport and travel history • Green-card or visa status records
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Test multiple return dates
- 2Determine the Indian status for both the arrival year and next year
- 3Create a foreign-asset and retirement-account inventory
- 4Coordinate final US and first Indian filings
NRIs of the United States
Local records and terms to keep visible
- IRS federal return and state-return differences
- 401(k), IRA and other eligible retirement-account records
- USD-to-INR conversion and foreign-tax-credit evidence
Official sources for United States
Open the primary sources and verify the provision, form, treaty article and effective date that apply to your facts.
More answers for NRIs of the United States
Questions to answer before you act
The return date changes the current-year India day count, but RNOR also depends on earlier residence years and seven-year physical presence. US tax residence, green-card facts and state domicile are separate questions.