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Tax Residency for New Immigrants & Green-Card Holders
When you become a U.S. tax resident, what changes for income earned in China, and how to plan the move — before and after you land.
What is included
- Residency start date and first-year rules
- Pre-immigration planning for assets, gains and gifts
- Dual-status and treaty tie-breaker review
- Worldwide income and foreign reporting from the first resident year
- Coordination with Chinese individual income tax rules
Plan before you arrive
Selling appreciated assets, restructuring a Chinese company or receiving gifts before residency starts can change the U.S. tax result a great deal. After you become a resident, worldwide income and foreign accounts are reportable.
Common questions
Does a green card make me a resident even if I live in China?
Yes. A green-card holder is a U.S. tax resident until the card is formally abandoned or a treaty position is claimed, which has its own consequences.
Tell us your situation. We will tell you the fee.
A few short questions, a written quote within one business day, and a free 15-minute consultation if you would rather talk it through first.