Can someone who has lived abroad for more than 182 days in a fiscal file ITR-1?

• If abroad for 182+ days, use non-resident status, not ITR-1.

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Wondering if you can continue using Income Tax Return(ITR) Form 1 after living outside India for more than 182 days in a financial year? Today’s Ask Wallet Wise explains how the ITR 1 is treated done under the Income Tax Act.

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Can I continue using Form ITR-1 if I stay outside India for more than 182 days and attain NRI status during that financial year? I have a "Long Term Visitor Pass" visa for Singapore, which does not allow me to earn income during my stay. Also, suggest should I check the "resident" or the "non-resident" option while filing ITR-1 Form.

Expert’s Advice: The ITR form, along with the relevant rules, is notified every year by the Central Board of Direct Taxes (CBDT) after the end of the financial year. So, for the current fiscal, the rules prescribing the criteria and the relevant ITR form will be available only after the CBDT notifies them after March 31, 2026.

The ITR-1 form is used by the majority of taxpayers. However, one of the restrictions is regarding the residential status of the individual for the financial year for which the ITR is to be filed. The Income Tax laws do not permit a non-resident individual to use the ITR 1 form. The use of an ITR form is not dependent on the visa status but on the physical stay of the person in India. It is also not dependent on whether you’re earning any income during your stay outside India.

Under the Income Tax law, a person is treated as a non-resident if they have been in India for less than 182 days. Since you will be outside India for more than 182 days, you become ineligible to use ITR Form 1. The question of resident or non-resident does not arise here. While using other applicable ITR forms, you will have to select your status as non-resident and the reason being physically outside India for more than 182 days.