Your first US tax return after moving to the US: what to know
Your first year in the US is the most confusing one for taxes. You lived abroad for part of it and here for the rest, and you may have had income in both places. Here is how the IRS looks at that year and what not to miss.
Your visa doesn't decide residency
There are two tests. With a green card, you are a tax resident. Without one, the substantial presence test applies: at least 31 days in the US this year and at least 183 days over three years, counting all days this year, a third of last year's days and a sixth of the days the year before.
A tax resident pays tax on worldwide income, like a citizen. A nonresident pays only on US-source income.
The year you move is usually "dual-status"
If you arrived mid-year, you are usually dual-status: a nonresident before your arrival date and a resident after it. That year is filed differently:
- foreign income from before the move usually stays off the US return;
- all income after the move is included, even a salary or rent abroad;
- there is no standard deduction for a dual-status year, only itemized deductions;
- by default you can't file jointly with your spouse.
The choice: be a resident for the whole year
If at year-end you are married to a US citizen or resident, you can choose to be treated as a resident for the full year and file jointly. That gives you the standard deduction ($32,200 for a couple for 2026) and the joint brackets, but the whole year's income is taxed, including the months before you moved.
Which is better depends on what you earned before the move. With a large foreign income earlier in the year, full-year residency can cost more. Run the numbers both ways.
Income from your home country
Once you are a resident, a foreign salary, rent, interest or a sale of property also goes on your US return. Double tax can usually be avoided: tax paid abroad is credited through the foreign tax credit (Form 1116). More in the post on accounts and income back home.
Foreign bank accounts
From your first resident year, the FBAR applies if your foreign accounts together topped $10,000 at any point in the year. We have a separate post on it. Larger balances can also require Form 8938.
A number for everyone on the return
Everyone on the return needs an SSN or ITIN. If your spouse or children don't have an SSN yet, the ITIN is applied for together with the return — here's how.
Deadlines
The return is due April 15 of the following year. An extension gives six more months to file, not to pay. Most states also want a return, and states have their own residency rules — California's differ from the federal ones.
What to gather
- your date of arrival and the dates of every trip out of the US during the year;
- all US forms: W-2s, 1099s;
- your foreign income after the move and any tax paid on it abroad;
- the highest balance of each foreign account;
- passports and visas for your family.
Get the first year right and the following ones are easy. If you're unsure about your status or about choosing full-year residency, compare both options before you file — I can help.
Sources: IRS: Substantial presence test, IRS: Dual-status individuals, Publication 519, Rev. Proc. 2025-32. Checked October 26, 2026.