For international individuals

U.S. tax guidance for international income, arrivals, and departures.

You may need help because you have U.S. income, because you moved to or from the United States, or both. We review the dates, income, withholding, and any applicable treaty before determining the filing approach.

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Common situations

One year can involve more than one tax status.

Nonresident with U.S. income

You received U.S. compensation, rental, investment, partnership, or other income while treated as a nonresident.

Moved into the United States

Your arrival date, immigration history, and days of presence may create a resident and nonresident period in the same year.

Departed the United States

You left during the year and need to determine when U.S. tax residency ended and what continues afterward.

Treaty or withholding questions

You need to evaluate whether a treaty provision applies or whether U.S. withholding matches the final return position.

Nonresident and dual-status returns

A nonresident is generally taxed under rules that distinguish income effectively connected with a U.S. trade or business from certain other U.S.-source income. A dual-status individual changes between resident and nonresident status during the same tax year, so the timing and source of income matter.

We first establish the relevant residency periods. We then review income, deductions, withholding, business connections, and treaty provisions for those periods before preparing the appropriate return and statements.

What we may review

  • Green card and substantial presence tests, including days of U.S. presence.
  • Arrival-year, departure-year, first-year choice, and dual-status considerations.
  • U.S.-source and foreign-source income during the applicable residency periods.
  • Effectively connected income and fixed or determinable U.S.-source income.
  • Income tax treaty residency, exemptions, or disclosure positions where applicable.
  • U.S. tax withholding, estimated payments, and potential refund position.

Common questions

I never moved to the United States. Can you still help with my U.S. income?

Yes. A person can have U.S. filing or withholding questions without ever becoming a U.S. resident. We begin with the type of income, how it is connected to the United States, and the tax documents or withholding involved.

I arrived in or left the United States during the year. How is that year handled?

The answer depends on the applicable tax-residency rules, relevant dates, income, and any treaty position. Some people are resident for only part of the year, but the filing position should be determined from the full facts.

Is immigration status the same as U.S. tax residency?

Not always. U.S. tax residency is determined under tax-law tests and, in some situations, an income tax treaty. Visa classification is an important fact but does not by itself decide every tax result.

Can an income tax treaty change my filing position?

It may. Treaty residency and specific income articles can affect the analysis, but eligibility, limitation provisions, and any required disclosure need to be reviewed together.

General references: IRS Dual-Status Individuals, IRS Taxation of Nonresident Aliens, and IRS Tax Treaties.

Clarity before action

Discuss your timeline, income, and treaty questions.

Use the online estimate first, then contact us if you would like to confirm the likely scope.

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