US Accounts After Return
An India address does not answer every US account or tax question. Start with an inventory: bank balances, brokerage holdings, workplace retirement plans, IRAs and any accounts held outside the United States. Ask each institution about its own address, identity and transaction rules before changing or closing an account. Keep tax status separate from provider policy, and distinguish a rollover, a withdrawal and an ordinary transfer. The reading order below starts with the account map, then retirement choices and the records that may matter across both countries. Your citizenship, immigration history, income and account facts can change the analysis. RNOR is not a general US tax exemption. These guides are educational starting points with visible verification limits, not instructions to liquidate investments or abandon required filings.
Tools for This Stage
Reading Order
- US Accounts After Moving Back: Keep, Close or Convert
Organise US bank, brokerage, 401(k) and IRA questions before returning to India. Separate provider rules, tax status and continuing US reporting obligations.
Source review: 2026-09-11; see article for scope.
- 401(k) After Moving Back to India: Tax on Both Sides
You can leave a 401(k) in the US. Review US withdrawals, Indian tax residence, treaty relief and the Section 89A election before making an irreversible choice.
Source verification not yet recorded.
- Roth IRA After Returning to India: Is It Still Tax-Free?
A US tax-free Roth distribution is not automatically exempt in India. Review residency, receipt, treaty uncertainty and withdrawal timing with a cross-border adviser.
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- H-1B 401(k) vs Roth: The Returnee Lens
Most H-1B contribution guides assume you retire in the US. If a return to India is on the table, the 401(k) vs Roth math reads differently — here is the returnee-lens version, grounded in IRC and the Income-tax Act.
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- FBAR and FATCA on EPF, PPF and NPS: What H-1B Holders Actually Need to File
If your Indian EPF, PPF, or NPS balances cross the FinCEN aggregate threshold at any point in a calendar year, the US filing layer kicks in regardless of whether you contributed that year. What FBAR and Form 8938 actually require, and where the classification of these accounts is still unsettled.
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- Delayed the India return by a decade? The US-side clock has been ticking too
When NRIs talk about delaying the move to India, the focus stays on India-side residency. Sitting in parallel is a US-side ladder of year-thresholds (SPT, the 8-of-15 long-term-resident rule for exit-tax, US estate-tax domicile) that quietly compounds the longer the stay. Here is what the primary US sources actually say.
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- What happens to your RSUs and ESPP when you leave a US job
Unvested RSUs are assumed lost on your last working day, and an ESPP purchase after it costs you the discount. What the Wind-Down Planner assumes, what to check in your plan, and what to do with the shares you keep.
Source review: 2026-10-09; see article for scope.
- US Social Security after moving to India: the 40-credit and 10-year rule
Indian citizens can keep US Social Security abroad if the worker earned 40 credits or lived in the US 10 years. How to count your credits before a departure date, and what you lose if you fall short.
Source review: 2026-10-09; see article for scope.
- The sailing permit (Form 2063 or 1040-C) before you leave the US
A departing alien usually has to show the IRS that they have complied with US income tax law before leaving. When to book the appointment, which form you file, what to bring, and why the permit does not replace your final return.
Source review: 2026-10-09; see article for scope.
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