This page provides a general summary of federal income tax responsibilities, procedures, and rights related to residents of the United States, and corresponding links to more detailed information.
Residency Under U.S. Tax Law
The taxation of an individual who is not a U.S. citizen or U.S. national is dependent on the residency status of such individual.
In general, U.S. tax residents are taxed in the same manner as U.S. citizens on their worldwide income, while nonresidents are generally taxed on U.S. source income and income effectively connected with U.S. trade or business.
An immigrant who obtains a green card is treated as a lawful permanent resident and is considered a U.S. tax resident for U.S. income tax purposes. For assistance in determining whether you are a U.S. tax resident or nonresident please refer to determining alien tax status.
In general, when you initially obtain a green card, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident (the date on which the United States Citizenship and Immigration Services (USCIS) officially approved your petition to become an immigrant).
If you received a green card abroad, then the residency starting date is the first day of physical presence in the United States after you received the green card. For more information, please refer to residency starting and ending dates.
For tax years in which you are both a U.S. tax resident and nonresident, please refer to taxation of dual-status aliens.
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