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As a continuation of our series on learnings from live cases (our clients!) this past tax season, we’d like to share some points to keep in mind on filing returns as a ROR or RNOR.
ROR: Resident ordinarily resident
RNOR: Resident but not ordinarily resident
If you are a US citizen, living in India, contrary to common understanding that you would only be treated as either an ROR or RNOR in India, it is possible that you might be eligible to file as an NRI by claiming the tie-breaker test under the US- India DTAA.
If you have already set yourself up to file as a ROR and then want to make a switch you could run into rough weather with having to answer questions on why your status changed suddenly.
You should be prepared for additional scrutiny from IT so make sure you consider whether you qualify and what the pros and cons might be of the change in approach. Filing as a resident of the US is the easy part, so here’s where your tax consultant can step in and help you evaluate the pros and cons of switching before you decide.
