Tax residency, the substantial presence test and treaties

Your immigration status and your TAX status are different things. The substantial presence test can make you a US tax resident — taxed on worldwide income — even on a temporary visa.

Key points to understand

The substantial presence test: how days in the US add up across three years

The substantial presence test: how days in the US add up across three years. In practice, this is one of the details newcomers most often ask about, so take a moment to understand how it applies to your situation before moving on.

Resident (Form 1040, worldwide income) vs nonresident (1040-NR, US income only)

Resident (Form 1040, worldwide income) vs nonresident (1040-NR, US income only). In practice, this is one of the details newcomers most often ask about, so take a moment to understand how it applies to your situation before moving on.

Tax treaties with your home country may prevent being taxed twice — check yours

Tax treaties with your home country may prevent being taxed twice — check yours. In practice, this is one of the details newcomers most often ask about, so take a moment to understand how it applies to your situation before moving on.

Practical tips

• Prepare your documents and translations in advance — most delays come from missing paperwork.
• Always note the office name, address, and a contact number before you go.
• Ask the community on MyHAbroad if you’re unsure — chances are someone has already been through it.