NRA - Moved out of Country; Filing 1040-NR, No Federal Standard Deduction Allowed, but Itemizing State Tax wouldn't benefit them

Scenario:

Non-resident alien. MFS status.

Lived in the US in 2025 on an F-1 visa with permission to work.

Moved out of the US at the end of 2026.

Made less than 10k.

Not allowed to take the federal standard deduction, but the state level standard deduction and personal exemptions are allowed in the state they stayed in. The amount they made is less than those two things combined, meaning they would get a full refund on taxes paid.

If they itemize their state taxes on 1040-NR, it will be considered a tax benefit. The amount on the 1099-G they receive next year will be taxable. Meaning, they would have to file a 2026 tax return just for the tax benefit from itemizing the state taxes.

Questions:

1. Can they just simply not itemize anything, pay the full tax amount federally for 2025, and not worry about having to do a 2026 return assuming they were never in the US in 2026 and have no US-sourced income?

2. If this is fine, will they still receive a 1099-G? If so, can they just ignore it?

**They continue to have a US bank account, but it produces no interest.