Taxes
US taxes for visa holders and immigrants
US taxes for visa holders and immigrants — resident vs nonresident status, the substantial presence test, treaties, ITINs, and FBAR.
US tax status is not the same thing as immigration status, and confusing the two is the single most common source of expensive mistakes. You can hold a nonimmigrant visa and still be a resident for tax purposes, which generally means reporting worldwide income rather than just what you earned in the United States.
What decides it is usually the substantial presence test — a weighted count of days physically present across three years — with exceptions for certain student and exchange categories. Get that determination right first, because it drives which forms you file, which treaty benefits you can claim, and whether foreign accounts need reporting.
These guides explain the concepts and the vocabulary so you can have a productive conversation with tax software or a professional. They are not a substitute for either, particularly in a dual-status year or when a treaty is in play.
Guides in this section
01
LiveOpenH-1B tax guide
Withholding, state taxes, and year-one surprises for workers.
02
LiveOpenF-1 tax guide
Student filing rules, treaties, and OPT/CPT income basics.
03
SoonITIN application overview
When you need an ITIN and how the process typically works.
In progress
04
SoonResident vs nonresident alien
How presence and visa status can change your tax world.
In progress
05
SoonFBAR guide
Foreign account reporting thresholds explained plainly.
In progress
06
SoonFATCA guide
Form 8938 basics for people with foreign assets.
In progress
Common questions
- Am I a resident or nonresident for US tax purposes?
- For most people it comes down to the substantial presence test: days in the US this year, plus one third of last year's days, plus one sixth of the year before. Reaching 183 weighted days generally makes you a resident for tax purposes, though F and J categories can exclude certain exempt days in their early years, and a closer-connection exception may apply. Our substantial presence calculator walks through the arithmetic.
- Do I have to file a US tax return if I earned nothing?
- Possibly. Nonresidents in certain visa categories may still have a filing obligation even with no US income, and scholarship or stipend income can create one where wages did not. Filing when not strictly required is also often harmless and creates a paper trail. Check your specific category rather than assuming zero income means zero paperwork.
- What is an ITIN and do I need one?
- An Individual Taxpayer Identification Number lets people who are not eligible for a Social Security number meet US tax filing obligations. If you are eligible for an SSN you should get that instead. ITINs are commonly needed by dependants and by people with US tax obligations but no work authorisation.
- Do I need to report my bank accounts back home?
- If you are a US person for tax purposes and your foreign financial accounts exceed certain aggregate thresholds at any point in the year, FBAR and possibly FATCA reporting apply. These are separate from your tax return, have their own deadlines, and carry meaningful penalties for non-filing — so they are worth checking even if the accounts are small and dormant.