Residency tests, 1040-NR, green cards, H-1B, students and ITINs — tax when your status changes.
22 articles
Under section 71301 of the 2025 One Big Beautiful Bill Act, starting in 2027 the ACA premium tax credit is limited to citizens, green card holders, Cuban and Haitian entrants and COFA migrants. H-1B, L-1, H-4, F-1, J-1, pending green card applicants, refugees and asylees without a green card, and TPS holders can still buy at full price.
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Medicare generally doesn't pay for care outside the U.S., but the Part B premium keeps coming due. Drop Part B and when you return you can only sign up January through March, with a permanent penalty of 10% for each full 12 months without it. Green card holders need 5 years of continuous U.S. residence to enroll, and work in China doesn't earn quarters.
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A DHS final rule published September 30, 2026 raises EB-5 fees for anything postmarked on or after November 30, 2026: Form I-526E goes from $3,675 to $7,850, Form I-829 from $3,750 to $5,000, and the I-526E Integrity Fund fee from $1,000 to $1,100. We explain the filing timeline, the statutory investment-amount adjustment starting January 1, 2027, and the tax steps before and after the green card, including Form 3520 for parental gifts, the green card test, dual-status returns, and FBAR.
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The DHS final rule effective October 14, 2026 ends automatic EAD extensions for renewals filed on or after October 30, 2025. A checklist for the gap: I-9 reverification, W-4 and estimated tax safe harbor, joint vs. separate filing, 401(k) loan offsets and spousal IRAs.
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DHS's final rule, published October 14, 2026 and effective that day, ends the up-to-540-day automatic EAD extension for renewals filed on or after October 30, 2025. If a card expires before the renewal is approved, H-4 families can face an income gap; here is how to plan income, estimated tax and health coverage.
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From October 16, 2026 (postmark), USCIS applies FY 2027 inflation-adjusted H.R. 1 fees: initial EAD $570, Annual Asylum Fee $105, I-131 parole fee $1,050, I-821 TPS $520. Wrong fees are rejected. Plus the payroll and tax-residency steps after your EAD arrives.
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Federal alien status ≠ NC domicile. Part-year residents file D-400 with Schedule PN; TCJA suspends most federal moving deductions (Armed Forces exception). Cary/RTP compliance planning｜YCL Free Consultation.
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Nonresident aliens give W-8BEN; U.S. persons give W-9. U.S.-source FDAP often withheld at 30%, with treaty reductions when valid. Notify within 30 days after residency. Cary/RTP compliance planning｜YCL Free Consultation.
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NRNC decedents: U.S.-situs assets, the $60,000 Form 706-NA threshold, and domicile ≠ income-tax residency—family compliance education, not product sales.
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Donor-side Form 709 vs 709-NA: annual exclusion, noncitizen-spouse caps, and a clear line vs recipient Form 3520—immigrant family compliance planning.
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How mixed-status couples use §6013(g)/(h) to treat a nonresident spouse as a resident for a joint return—worldwide income, statements, and revocation—Cary/RTP compliance planning.
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Family ITIN Form W-7: spouse/dependent allowable benefits; renew only when used on a return; e-file accepts ITIN/SSN mismatch with W-2 SSN as issued. Distinct from founders ITIN guide｜YCL Free Consultation.
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Long-term resident 8-of-15 test; covered-expatriate thresholds (2025 Form 8854 instructions); 5-year certification; mark-to-market overview. Compliance planning｜YCL Free Consultation.
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Under the green card test, LPRs generally file Form 1040 on worldwide income; abandonment/I-407 and tax residency end dates can diverge; pre-immigration FBAR/8938/3520 awareness (see existing articles). YCL Free Consultation.
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U.S.–China treaty student/teacher articles require text-and-facts fit; withholding via 8233 or W-8BEN; Form 8833 disclosure often needed; saving clause after U.S. residency. Compliance education—not loophole marketing｜YCL Free Consultation.
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F-1 student exempt individuals generally ≤5 calendar years; CPT/OPT wages are usually U.S.-source; scholarship sourcing differs; hand off to SPT after exempt years. Triangle internationals｜not visa advice｜YCL Free Consultation.
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H-1B/L-1/O-1 days generally count for SPT; FICA usually applies; NRAs use Notice 1392 for Form W-4; switch 1040-NR→1040 after residency. Cary/RTP tech｜YCL Free Consultation.
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F/J/M/Q exempt individuals generally file Form 8843—even with no U.S. income. Student vs teacher/trainee year limits; Austin mailing if no return. NCSU, Duke, UNC, RTP｜YCL Free Consultation.
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Form 1040 vs 1040-NR: U.S.-source income, ECI, FDAP withholding, and Schedule OI—compliance basics for Cary/RTP short-year H-1B, students, and scholars.
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Arrival/departure dual-status filing: 1040 vs 1040-NR packaging, first-year choice 31-day + 75% tests, statement and Form 4868—irrevocable without IRS approval.
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Visa status ≠tax residency. Self-check the 31+183 weighted Substantial Presence Test, Form 8840 closer connection, and student exempt days—Cary/RTP compliance planning.
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Gold Card (EO gifts $1M/$2M + USCIS I-140G $15,000/person) and H-1B cost headlines ($100k proclamation payment in litigation per USCIS; proposed $103,265 NPRM not final) are pushing high-end clients to accelerate immigrant paths. LPR status or substantial presence generally means worldwide Form 1040 reporting—pre-immigration compliance planning checklist; verify fluid fee dates against White House/USCIS/IRS.
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Articles are general information, not tax or legal advice for your specific situation.
