Pre-Immigration Income Tax Planning

  • Total presentation time: 67:30

The immigrating Non Resident Alien must prepare for a tax life as a Resident Alien.

This means taking advantage of all of the tax deductions and tax investment incentives offered by the U.S. Tax Code. It may actually mean leaving certain of the taxpayer’s foreign investments in place. This is also the subject of a separate article on the Taxation of Immigrating to the United States.

Pre Immigration Income Tax Planning – Seminar Outline

I. Non Resident Alien vs Resident Alien – A Definition for Tax Purposes II. The Resident Alien

  1. Taxation on Worldwide Income
  2. Similar to Taxation on U.S. Citizens
  3. Tax Planning

III. Resident Alien – Tax Residency in the United States

  1. The Affect of Treaties
  2. The Substantial Presence Test
  3. The Closer connection Exception
  4. Additional Exceptions

IV. The Income Tax Residency Starting Date

  1. Substantial Presence Test
  2. Permanent Residency Test
  3. Tax Election

Presentation Resources

  1. Presentation slides: download as pdf
  2. Pre-Immigration Articles