US 457(b) After Moving to India
457(b) distributions, 10% early penalty, RNOR window, IRS withholding, and FBAR/8938 reporting.
The 60-second version
457(b) distributions remain US-taxable — returning NRIs coordinate IRS withholding, India RNOR exemption window, and Form 8938/FBAR on account balance.
US 457(b) Deferred Comp After Moving to India: Tax and Distribution 2026
457(b) is employer non-qualified deferred comp — distributions taxed as ordinary income in US.
India RNOR may exempt foreign-source portion if timing qualifies — CA memo essential.
Verify current rules with official portals before filing.
Decision matrix
| Item | Portal/doc | Risk if skipped |
|---|---|---|
| Primary action | e-Filing portal | Missed deadline |
| Proof | PDF archive | Notice risk |
| Reconcile | AIS + 26AS | 143(1) mismatch |
| Residency | Section 6 sheet | Wrong tax rate |
Execution sequence
Gather docs
Step 1 for us 457b deferred.
Portal login
Step 2 for us 457b deferred.
Download/review
Step 3 for us 457b deferred.
Reconcile AIS
Step 4 for us 457b deferred.
File ITR
Step 5 for us 457b deferred.
Flow
Document kit
- Portal login.
- PAN active.
- AIS PDF.
- 26AS PDF.
- CA review.
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First-year return
Residency flip in landing FY triggers most notices — reconcile AIS before submit.
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What to watch in real discussions
Search community threads for the exact phrase, then treat repeated complaints as risk signals rather than official advice.
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Turn this guide into a decision file
0 of 4 checked
RNOR year applies?
Many items tie to residency flip — use RNOR calculator worksheet first.
ITR-1 eligible?
Foreign income or FA usually needs ITR-2 or ITR-3.
Form 67 needed?
Yes if claiming DTAA credit on foreign tax paid.
Belated ITR?
See belated ITR Section 139(4) guide if July deadline missed.
26AS mismatch?
See 26AS vs AIS troubleshooting before revising.
CA required?
Recommended for first return after landing.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.