Guide verification
What we verified in “Moving back to your home country: your home and your lease”
This page is the guide’s verification record. Every statement with a rule, a figure or a date appears with the official source behind it, the exact place inside that source and the day we checked it. If a rule changes, we update the guide, this list and the date.
29 checked statements Verified on October 29, 2026 25 official sources
Statements and where we checked them
The statements with rules, figures or dates, with the exact place in the source and the date we checked them.
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Under the Texas Property Code, a month-to-month tenancy may be terminated by the tenant or the landlord giving notice to the other; if the rent-paying period is at least one month, the tenancy ends on the day given in the notice or one month after the notice is given, whichever is later; and this rule does not apply if both parties signed an instrument agreeing on a different notice period or that no notice is required.
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Under Texas law, the landlord must refund the deposit on or before the 30th day after the tenant surrenders the premises (subject to the forwarding-address rule), and a lease clause requiring advance notice of moving out as a condition of the refund is effective only if it is underlined or printed in conspicuous bold print in the lease.
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Under the same Texas law, the landlord may not keep any part of the deposit for normal wear and tear, and a landlord who keeps all or part of the deposit must give you the balance together with a written description and itemized list of all deductions.
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Under Texas law, the landlord is not obligated to return the deposit or give the written description of damages and charges until the tenant gives the landlord a written forwarding address for the refund; the tenant does not lose the right to the refund merely for failing to give it.
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Under Florida law, a tenancy without a specific term may be terminated by either party with written notice: month to month, with not less than 30 days' notice before the end of any monthly period; week to week, with not less than 7 days' notice before the end of the weekly period.
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Florida law lets a fixed-term lease require you to give notice before leaving at the end of the lease, as long as that clause also requires the landlord to notify you if the lease will not be renewed; the lease may not require less than 30 or more than 60 days' notice from either party; and if you stay with the landlord's permission after the lease ended and do not give the notice the law requires, you owe one additional month's rent.
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If you break a Florida lease early, the law gives the landlord options: retake the unit for your account and hold you liable for the difference between the rent agreed and what the landlord recovers by re-renting it, with a duty to try to re-rent in good faith; or charge an early termination fee or liquidated damages of no more than 2 months' rent, only if you accepted that by signing a separate addendum to the lease and if the fee requires no more than 60 days' notice.
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Under Florida law, unless the written rental agreement says otherwise, a tenant who leaves before the end of the agreement's term, or who rents week to week, month to month, quarter to quarter or year to year, must give the landlord at least 7 days' written notice before leaving, by certified mail or personal delivery, and the notice must include the address where the tenant can be reached; without that notice the landlord is relieved of sending the deposit claim notice, but the tenant does not give up any right to the deposit.
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The same Florida law says that when the agreement ends, a landlord who will not claim any of the deposit must return it (with interest, if required) within 15 days; a landlord who will claim part of it must, within 30 days, send written notice by certified mail to the tenant's last known mailing address, or by email in accordance with section 83.505; and the tenant has 15 days after receiving that notice to object in writing.
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Florida law says a landlord or tenant may deliver by email the notices required under this part of the law only if both parties signed an addendum to the rental agreement in which they specifically agree to electronic delivery and each provided a valid email address; the addendum must advise that the election is voluntary and that they may revoke it.
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Florida law says that renting all or substantially all of a dwelling previously claimed as a homestead for tax purposes constitutes abandonment of the homestead, and that the abandonment continues until the owner physically occupies it again; abandoning it after January 1 does not affect that year's exemption unless the property is rented for more than 30 days per calendar year for 2 consecutive years.
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The Texas Tax Code says a home does not lose its character as a residence homestead when the owner who qualifies for the exemption temporarily stops occupying it as a principal residence, if the owner does not establish a different principal residence and the absence is for less than two years and the owner intends to return and occupy it as a principal residence.
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The IRS explains that the sale of U.S. real property by a foreign person is subject to FIRPTA income tax withholding; that persons buying from a foreign person, certain purchasers' agents and settlement officers are required to withhold 15% of the amount realized on the sale; that in most cases the buyer is the withholding agent; and that the amount realized is the sum of the cash paid, the fair market value of other property transferred and any liability the buyer assumes or to which the property is subject.
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According to the IRS, FIRPTA withholding is generally not required when the buyer acquires the property for use as a residence and the amount realized (the sales price) is not more than $300,000; the buyer or a member of the buyer's family must have definite plans to reside at the property for at least 50% of the days the property is used by anyone during each of the first two 12-month periods, and the buyer must be an individual.
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The Instructions for Form 8288 say withholding is required at a reduced rate of 10% when the buyer acquires the property for use as the buyer's residence and the amount realized is $1 million or less.
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The IRS explains that the tax withheld is reported and paid using Form 8288, which the buyer generally files by the 20th day after the sale; that the buyer must prepare a Form 8288-A for each person from whom tax was withheld; that the IRS stamps copy B of Form 8288-A and sends it to the seller; and that the seller must file a U.S. income tax return and attach that stamped Form 8288-A to receive credit for the tax withheld.
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According to the IRS, the amount withheld can be adjusted by a withholding certificate issued by the IRS; the buyer, the buyer's agent or the seller may request it; the IRS generally acts within 90 days after receiving a complete application including the taxpayer identification numbers of all parties; a seller who applies must notify the buyer in writing on the day of or the day before the transfer; and a certificate may be issued, among other cases, when the amount that would be withheld is more than the seller's maximum tax liability.
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The IRS explains that if you have a gain from the sale of your main home, you may qualify to exclude up to $250,000 of that gain from your income, or up to $500,000 if you file a joint return with your spouse; in general you must meet both the ownership test and the use test: having owned the home and used it as a residence for at least 24 months (2 years) of the last 5 years before the sale.
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The IRS explains that, in general, income from U.S. real property owned by a nonresident alien is taxed at 30% (or a lower treaty rate) if it is not effectively connected with a U.S. trade or business; that the nonresident alien can elect under section 871(d) of the Code to treat all income from U.S. real property as effectively connected income; that with that election the nonresident can claim deductions and the net income is taxed at graduated rates; that the election is made by attaching a statement to Form 1040-NR; and that it stays in effect for later years until revoked.
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The IRS says Form W-8ECI must be given to any withholding agent or payer in the first year the 871(d) election is made and in later years when required; that a nonresident who makes the election must file Form 1040-NR for the year of the election and every later year until it is revoked; and that one who does not file within 16 months of the original due date may not claim deductions or certain credits, unless the IRS grants a waiver.
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The Instructions for Form W-8ECI say that if you made or will make the section 871(d) election, you provide Form W-8ECI; that a foreign person receiving the proceeds from the sale of U.S. real property does not use Form W-8ECI for that, but should see Form 8288-B instead; that Form W-8ECI is given to the person requesting it, generally the person who pays you; that if you do not provide Form W-8ECI, the withholding agent must withhold at the 30% rate; and that effectively connected income, after allowable deductions, is taxed at the graduated rates that apply to U.S. persons and resident aliens, rather than at the 30% rate.
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The IRS explains that a nonresident alien who must file uses Form 1040-NR; that effectively connected income, after allowable deductions, is taxed at graduated rates, and FDAP income at a flat 30 percent with no deductions; that if you are an employee with wages subject to withholding, or you have an office or place of business in the United States, you generally file by April 15, and otherwise by June 15; that Form 4868 requests an automatic extension; and that to get the benefit of deductions or credits you must timely file a true and accurate return.
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The IRS explains that you are a dual-status individual when you were both a U.S. resident and a nonresident for tax purposes in the same tax year; that the most common dual-status years are the years of arrival and departure; that if you give up residence during the year and are not a resident on the last day of the year you file Form 1040-NR, write Dual-Status Return across the top and attach a statement showing the income for the part of the year you were a resident; that in a dual-status year you cannot use the standard deduction or file a joint return, unless you are married to a U.S. citizen or resident and elect to file jointly; and that income from U.S. sources is taxable whether you receive it as a resident or a nonresident.
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The IRS explains that the departing alien clearance (sailing permit or departure permit) is a document most aliens must obtain from the IRS before leaving the United States, as proof that they settled their U.S. tax liabilities before a planned long-term or permanent departure; that it is received after filing Form 1040-C or Form 2063 at the local IRS office, by appointment; that you should get it at least 2 weeks before you plan to leave and cannot apply earlier than 30 days before the departure date; and that some categories of people do not need it.
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According to the IRS, if you are a resident or nonresident alien, or their spouse or dependent, you can apply for an ITIN regardless of immigration status; you are a nonresident alien for tax purposes if you meet neither the green card test nor the substantial presence test; the IRS takes about 7 weeks to notify you of your application status, and 9 to 11 weeks during tax season or if you applied from overseas; and if you move before you get your ITIN, you should contact the IRS.
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The IRS explains that Low Income Taxpayer Clinics (LITC) assist low-income people who have a tax dispute with the IRS and provide education to people who speak English as a second language; that they can represent you before the IRS or in court on audits, appeals and collection matters; that services are free or for a small fee; that the amount in dispute is usually less than $50,000; and that the clinics are completely independent of the IRS.
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According to the IRS, the VITA and TCE programs offer free basic tax return preparation to people who qualify, including limited English-speaking taxpayers; you find a site with the VITA Locator Tool or by calling 800-906-9887.
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The CFPB explains that housing counselors give advice on buying a home, renting, defaults and credit; that the agencies on its list are approved by HUD and offer independent advice, often at little or no cost; and that you search for them by ZIP code.
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The Legal Services Corporation (LSC), established by Congress in 1974, funds civil legal aid for low-income Americans; on its page you search by address or city for an LSC-funded legal aid organization near you.
Sources
Each source on one line: who publishes it, its title, its address and the date we read it.
- 1. Texas Legislature · Texas Property Code, Chapter 91 (Provisions Generally Applicable to Landlords and Tenants), §91.001 · tcss.legis.texas.gov · Accessed October 29, 2026
- 2. Texas Legislature · Texas Property Code, Chapter 92 (Residential Tenancies), §§92.103, 92.104 and 92.107 · tcss.legis.texas.gov · Accessed October 29, 2026
- 3. Florida Legislature · Florida Statutes §83.57, Termination of tenancy without specific term · leg.state.fl.us · Accessed October 29, 2026
- 4. Florida Legislature · Florida Statutes §83.575, Termination of tenancy with specific duration · leg.state.fl.us · Accessed October 29, 2026
- 5. Florida Legislature · Florida Statutes §83.595, Choice of remedies upon breach or early termination by tenant · leg.state.fl.us · Accessed October 29, 2026
- 6. Florida Legislature · Florida Statutes §83.49, Deposit money or advance rent; duty of landlord and tenant · leg.state.fl.us · Accessed October 29, 2026
- 7. Florida Legislature · Florida Statutes §83.505, Electronic delivery of notices · leg.state.fl.us · Accessed October 29, 2026
- 8. Florida Legislature · Florida Statutes §196.061, Rental of homestead to constitute abandonment · leg.state.fl.us · Accessed October 29, 2026
- 9. Texas Legislature · Texas Tax Code, Chapter 11 (Taxable Property and Exemptions), §11.13 Residence Homestead · tcss.legis.texas.gov · Accessed October 29, 2026
- 10. IRS · FIRPTA withholding (Withholding of tax on dispositions of U.S. real property interests) · irs.gov · Accessed October 29, 2026
- 11. IRS · Exceptions from FIRPTA withholding · irs.gov · Accessed October 29, 2026
- 12. IRS · Instructions for Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons · irs.gov · Accessed October 29, 2026
- 13. IRS · Reporting and paying tax on U.S. real property interests (Forms 8288 and 8288-A) · irs.gov · Accessed October 29, 2026
- 14. IRS · Withholding certificates (FIRPTA) · irs.gov · Accessed October 29, 2026
- 15. IRS · Topic no. 701, Sale of your home · irs.gov · Accessed October 29, 2026
- 16. IRS · Nonresident aliens - Real property located in the U.S. · irs.gov · Accessed October 29, 2026
- 17. IRS · Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected · irs.gov · Accessed October 29, 2026
- 18. IRS · Taxation of nonresident aliens · irs.gov · Accessed October 29, 2026
- 19. IRS · Taxation of dual-status individuals · irs.gov · Accessed October 29, 2026
- 20. IRS · Departing alien clearance (Sailing permit) · irs.gov · Accessed October 29, 2026
- 21. IRS · Individual taxpayer identification number (ITIN) · irs.gov · Accessed October 29, 2026
- 22. IRS (Taxpayer Advocate Service) · Low Income Taxpayer Clinics (LITC) · irs.gov · Accessed October 29, 2026
- 23. IRS · Free tax return preparation for qualifying taxpayers (VITA and TCE) · irs.gov · Accessed October 29, 2026
- 24. CFPB · Find a housing counselor · consumerfinance.gov · Accessed October 29, 2026
- 25. Legal Services Corporation (LSC) · I Need Legal Help · lsc.gov · Accessed October 29, 2026