I emailed our contact at Mercury and here is their policy on closed accounts with money left (make sure your address service is working and they don't just forward the mail to you in another country, you may never see it): Hi Scott, I wanted to let you know that the funds are sent via check to the address on file. Typically, this process can take anywhere from 14 to 30 days once the account is officially closed. Please let me know if you have any further questions—I’d be happy to assist. Best, Sumner Watkins

@Kenan Salimov They will not send this email. This is an email I received from me being a partner. I asked them the process, this is the process.

@Vitaly Kliger I believe that falls into a different category to freeze vs close your account. PayPal is know for doing that often also.

My input is that the level of detail is what his service should be for handling the returns (maybe a different price if there is no activity).

Typically the bank will mail a check to the address on file so make sure you still have your address service paid for and let them know you are expected a check and not for them to send it regular mail. Pay to have it FedEx'd to you. It might take 3-4 weeks after it is closed to get the check. This happened with our clients for Wells Fargo, Citibank, and Mercury this year. Or reach out and find out when they are sending out a check or how they handle the money after the account is closed. They may have a slightly different process.

You missed the keywords "usually considered." This is not black and white. I paid $600 per hour x 5 hours with another tax attorney on this subject. It is not that simple. And you will get different answers based on your risk tolerance. I referred one client to a tax attorney who charged $17K to take the position, NOT USTOB or ECI; they were doing $1M per month in sales, so they paid it.

@Denis Mihin He has been a client for many years, and each situation is different. This was the original direction he took. He was doing $1M per month, so $12M and more in sales. There is no way you should take advice from this example (in my opinion), other than the fact that, you will get different opinions. I would recommend you consult with at least 2-3 different tax attorneys, pay their fees, see why they approach it one way or the other, than pick a person or approach that works best for you. Again, this is not black and white. Here is a resource if you want to dive into the complexity of US taxation with non-residents. https://www.andrewmitchel.com/topic.php