Gold Card & H-1B Fee Headlines: Compliance Planning When Immigrant Status Makes You a U.S. Tax Resident

Author: Gloria Liu, CPA ｜ YCL Tax, Accounting & Advisory

Bottom line in one sentence

If you are weighing a Gold Card immigrant path—or accelerating a green card because H-1B-related payments and litigation are reshaping employer costs—becoming a lawful permanent resident (LPR) under immigration law, or meeting the IRS substantial presence test, can make you a U.S. tax resident in the same calendar year. Residents generally report worldwide income on the Form 1040 system, not the typical nonresident Form 1040-NR profile. Fee amounts and effective dates in the news remain fluid (especially the $100,000 proclamation payment, which USCIS says is affected by a court vacatur)—so lead with Pub. 519 residency and pre-immigration compliance planning, not headlines.

News background

Gold Card. On September 19, 2025, the White House issued Executive Order 14351, “The Gold Card.” It directs Commerce (with State and Homeland Security) to establish a path under which an alien who makes an unrestricted gift to the Department of Commerce under 15 U.S.C. 1522 may pursue expedited immigrant-visa processing, consistent with law and public-safety / national-security concerns. The EO states the gift amounts: $1 million for an individual donating on his or her own behalf, and $2 million when a corporation or similar entity donates on behalf of an individual. In adjudication, the EO directs that—consistent with applicable law—the gift be treated as evidence of eligibility under 8 U.S.C. 1153(b)(1)(A) (EB-1 extraordinary ability), exceptional ability / national benefit under 1153(b)(2)(A), and a national-interest waiver under 1153(b)(2)(B). Implementation remains subject to statutory visa numerical limits (8 U.S.C. 1151 et seq.). USCIS published Form I-140G (Immigrant Petition for the Gold Card Program): file online only after registering on trumpcard.gov and receiving acceptance confirmation; fee $15,000 per person (principal, spouse, child(ren) as applicable); edition 11/19/25; page last reviewed 12/10/2025. Processing capacity, visa-number availability, and case outcomes remain 待核 / to verify. Litigation challenging the program has been reported (e.g., AAUP v. DHS)—current injunction / merits status 待核.

H-1B cost tracks (keep them separate).

(1) Proclamation $100,000 payment. Proclamation 10973 (Sept 19, 2025) required a $100,000 payment with certain H-1B petitions, originally effective 12:01 a.m. EDT Sept 21, 2025. A White House proclamation dated September 18, 2026 extends the entry restriction for 12 months (text: effective 12:01 a.m. EDT Sept 21, 2026; preamble references continuation through Sept 21, 2027 timing). However, the USCIS H-1B FAQ ALERT (page updated 07/28/2026) states: on June 8, 2026, the U.S. District Court for the District of Massachusetts vacated agency guidance implementing the payment (State of California v. Mullin, 1:25-cv-13829); on July 24, 2026, the First Circuit denied the government’s motion to stay; DHS says it will comply with the court order while considering next steps—and that if the order is later lifted, DHS still plans to collect. Bottom line for clients: do not assume the $100,000 payment is collectible on every filing today—confirm with counsel and current USCIS practice (待核).

(2) Separate proposed fee $103,265. On Aug 24–25, 2026, DHS/USCIS issued an NPRM proposing an additional $103,265 fee for all H-1B cap-subject petitions (including the advanced-degree exemption), on top of other fees; cap-exempt petitions (e.g., certain higher-education / research organizations) would generally be excluded. This is proposed only—no effective date until a final rule. Do not treat $103,265 as currently owed.

For Cary / RTP executives, founders, and employers: immigration product design is moving, but IRS rules on when you become a tax resident are the durable planning problem this article addresses.

Old vs. new (immigration news vs. tax residency)

1. Immigration status ≠ tax status. Holding H-1B / L-1 (or similar) does not automatically mean you are a tax nonresident; many people already meet the substantial presence test. Becoming an LPR generally triggers the green card test for the calendar year (with possible dual-status treatment in the year of arrival).

2. Form 1040-NR → Form 1040. Nonresidents are generally taxed on U.S.-source and certain effectively connected income (often 1040-NR). Residents are generally taxed on worldwide income (often 1040 / 1040-SR), with possible FBAR, Form 8938, and foreign-entity information returns.

3. Substantial presence (verified, Pub. 519): ≥ 31 days in the current year, and ≥ 183 weighted days over three years (current year full; prior year ×1/3; year before that ×1/6). H-1B days are generally counted (H-1B is not the typical student/teacher “exempt individual” category).

4. Green card residency start (verified, IRS): If you meet the green card test but not substantial presence, the start date is generally the first day you are present in the U.S. as an LPR; if you receive a green card abroad, it is the first day of physical presence after receiving it. If both tests are met in the same year, use the earlier of the two start dates.

5. Dual-status year / first-year choice: Arrival or LPR years often split nonresident and resident portions; elections such as the first-year choice or certain joint-filing choices with a U.S. citizen/resident spouse (Pub. 519) have strict statement and timing rules.

6. Treaty tie-breakers: Domestic-law U.S. residency can coexist with residency under another country’s law; a treaty tie-breaker plus Form 8833 may apply—case-specific, never assume “treaty = no worldwide reporting.”

7. Gold Card dollars (verified vs. 待核): EO gift $1M / $2M and USCIS I-140G $15,000 per person are verified. Corporate maintenance / transfer fees are authorized in the EO but amounts are not verified on the White House or I-140G pages—待核; we do not invent them. Donor-side income / gift-tax treatment of the Commerce gift is 待核 and needs coordinated counsel.

8. H-1B $100k vs. $103,265: The former is a proclamation payment currently described by USCIS as subject to a court vacatur / non-collection while the order stands; the latter is an NPRM—not final. Employer budgets should label both tracks 待核 and not merge them into one “locked-in” figure.

Self-check checklist

1. You or family members are evaluating Gold Card / I-140G, EB-1 / EB-2 NIW, or employer-sponsored permanent residence expected in 2025–2027.

2. You are on H-1B / L-1 (or similar) with substantial U.S. days and may already be a tax resident under substantial presence.

3. You still hold China (or third-country) company equity, funds, insurance, rental real estate, or trusts and worry about worldwide reporting once you naturalize tax residency.

4. You want a pre-immigration timeline to restructure or document basis before LPR status—not after approval.

5. You are a Cary / RTP tech or life-sciences employer repricing H-1B hiring (proclamation litigation + proposed cap fee) while tracking executives’ U.S. tax-residency dates.

Simplified example (illustrative only; treaties, PFIC/CFC, and state tax omitted)

Assume an executive who owns a China holding company and a foreign investment portfolio becomes an LPR and enters the U.S. in October 2026 (illustrative dates):

1. Residency start: Under IRS green-card rules, the resident portion generally begins on the first day present in the U.S. as an LPR (or the earlier substantial-presence start date if both apply). The year is often a dual-status year.

2. Return profile: From the resident portion forward, foreign dividends, gains, and possible foreign-company inclusions may enter the U.S. reporting picture; a full-year 1040-NR-only approach usually no longer fits.

3. If the same person already met substantial presence on H-1B in 2024–2026: tax residency may have started before the green card—“wait until the card arrives” can be too late.

4. Pre-immigration window (illustrative): Before becoming a tax resident, map CFC / Form 5471 exposure, PFIC funds, FBAR/8938 thresholds, basis records, and estimated-tax needs with advisors. There is no single date that fits every client.

Action timeline

1. Now (September 2026): Put immigration milestones and tax-residency start dates on one calendar. Track three cost lines separately—Gold Card gift + I-140G, the $100k proclamation payment (litigation / 待核), and the $103,265 proposal (not in force).

2. Before filing immigrant petitions: Run a Pub. 519 residency preview (green card / substantial presence / dual-status / treaty) and inventory worldwide assets and information returns.

3. 6–18 months before expected LPR: Finish pre-immigration compliance planning (structure, basis, filing readiness).

4. Year of approval / entry: Prepare dual-status filings; evaluate first-year choice and spouse elections; align withholding and estimates.

5. Long-term LPRs: Know that ending LPR status after long-term residence can implicate expatriation (§877A) rules—boundary awareness, not last-minute decisions.

6. Employers: Budget H-1B using the current USCIS fee schedule + litigation status + NPRM comment process; avoid hard-coding proposed fees into contracts without adjustment language.

What YCL can do

1. Residency determination: Green card test, substantial presence, and dual-status start/end dating under IRS Pub. 519 using your travel and approval records.

2. Pre-immigration compliance planning: Worldwide income map; screening for FBAR, 8938, 5471, and similar regimes where applicable; 1040-NR → dual-status → 1040 pathway.

3. U.S.–China coordination: We do not give immigration legal opinions; we connect status dates to tax filing and structure compliance, alongside your immigration counsel.

4. Employer / executive kits: Help HR and finance separate verified vs 待核 fee headlines so candidates are not misled.

5. Offices: YCL serves clients from Cary, NC (RTP) and Shanghai, with CPA Chenchen Liu and Gloria providing bilingual compliance planning.

FAQ

Q: Does Gold Card / green card approval mean I owe U.S. tax on worldwide income from that email timestamp?

A: Tax residency generally turns on whether you are an LPR during the calendar year and on your residency starting date (often the first day present in the U.S. as an LPR), with dual-status rules in the arrival year. Use IRS rules and your approval / entry documents—not the headline clock.

Q: Do I have to pay $100,000 on every new H-1B filing right now?

A: Do not answer from headlines alone. USCIS’s FAQ (updated 07/28/2026) states that implementing guidance was vacated and the First Circuit denied a stay; DHS says it will comply while considering next steps, and would still plan to collect if the order is later lifted. The separate $103,265 item is only proposed. Confirm same-day filing requirements with immigration counsel and USCIS.

Q: I’m still on H-1B—can tax planning wait until the green card is approved?

A: Usually no. Many nonimmigrants are already tax residents under substantial presence. Waiting until LPR eve to untangle foreign companies and accounts often leaves too little time. Move compliance planning forward.

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Disclaimer

This article is general tax information only and is not tax, legal, immigration, or investment advice for any person or business. Gold Card operations, H-1B proclamation payments, proposed fees, and litigation outcomes may change; items marked 待核 / to verify must be rechecked against White House, USCIS, Federal Register, court orders, and IRS releases. Immigration questions require licensed immigration counsel. For advice on your facts, consult a qualified professional.