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Foreign Citizens Living and Working in the U.S.

If you are a foreign citizen residing in the U.S., you are required to file an annual return with the IRS. You are considered a ‘Resident Alien’ and have to declare your worldwide income as well as your non-U.S. bank accounts.

We help many foreign citizens handle their affairs with the IRS and are familiar with the issues you face. Many of them are non-obvious (even more so than the U.S. tax code with respect to U.S. citizens), which is why we recommend that you use a qualified professional to handle your US taxes.

Frequently Asked Questions

1. When am I considered a US tax resident for tax purposes (ie how many days spent in the US)?

2. Do I have to declare my worldwide income (such as my foreign earned & unearned income)?

3. Do I have to declare my non-US financial accounts on FBAR / Form 8938?

4. I lived 5 years in the US. On July 1st I moved back home to country X. Do I have to declare my income in country X for Jul-Dec on my US tax return for the year?

5. Under what conditions can I stop having to file US tax returns?

6. If I have extra income (such as dividends or rental) in country X, how should I pay taxes - in the US or country X?

7. I no longer live in the US but have a pension from when I worked previously. Is this taxable?

8. When I receive these pension distributions, do I have to file a U.S. Tax return to declare this income if I am not a US person anymore?

9. I still own a home in the US - if I sell it, do I have to file a US tax return? If I rent it, do I have to file a US tax return?

10. My wife is not a U.S. person and she stays abroad while I work in the U.S. What filing status should I choose?

11. I lived and worked in the U.S. from February 1, 2016 through August 31, 2016. Then, I’ve left the U.S. How should I file? Resident, non-resident or dual status alien?

12. I worked for a U.S. company as an independent contractor and came to the U.S. only for one week through the year. Should I pay tax in the U.S. on income received?

13. I worked for a U.S. company and spent one week in the U.S. My country has a Tax Treaty with the U.S. Will U.S. tax on income reported on W2 be reduced through the Tax Treaty?

14. I live abroad and sell goods on EBay to US customers. Are sales proceeds taxable in the U.S.?

Further Reading