- The natural person-non-resident the arrives in in the Usa, and has a residence permit in the territory of the Romanian state for one or more periods exceeding in the aggregate 183 days in any period of 12 consecutive months ending in the calendar year concerned, he has no obligation to complete the form The “questionnaire for determining the tax residence of a natural person to arrive in the Usa”.
- A physical person resident in the Usa/the natural person-non-resident he had no obligation to complete the form Survey questionnaire for determining the tax residence of a natural person to arrive in the Usa the go out of the country for a period or periods of stay abroad and exceeding in the aggregate 183 days in any period of 12 consecutive months, is obliged to fill in the application form The “questionnaire for determining the tax residence of a natural person from departing from the united states”.
More information you can get it by going to the portal ANAF – www.anaf.ro section Assistance to taxpayers, under the heading of Services provided to the taxpayer.

Source : the Romanian GENERAL INSPECTORATE FOR IMMIGRATION / THE OFFICE OF INFORMATION AND PUBLIC RELATIONS DEPARTMENT