Who Must File US Taxes?
All US citizens must file federal taxes every year, regardless of where they live in the world.
Green card holders and permanent residents are taxed the same as citizens — on worldwide income.
Visa holders (H-1B, L-1, O-1, etc.): If you meet the "substantial presence test" — you have been in the US for at least 183 days in the current year (calculated using a formula that weights prior years) — you are taxed as a resident alien on worldwide income.
F-1 students on Optional Practical Training (OPT) are generally non-resident aliens for the first 5 years, taxed only on US-source income.
The Substantial Presence Test
You pass if: (days in current year) + (1/3 × days in prior year) + (1/6 × days two years ago) ≥ 183. If you pass, you file as a resident alien (Form 1040). If not, you file as a non-resident alien (Form 1040-NR).
Key Forms
- Form 1040: Standard federal income tax return for residents and citizens
- Form 1040-NR: For non-resident aliens
- W-2: Your employer sends this showing wages earned and taxes withheld
- 1099 forms: Show other income (freelance, dividends, interest, etc.)
- Schedule A: For itemized deductions
- Schedule C: For self-employment income
Important Deadlines
- April 15: Standard federal filing and payment deadline
- June 15: Automatic extension for Americans living abroad (but taxes owed are still due April 15 — interest accrues)
- October 15: Extended deadline if you filed Form 4868 (extension request) by April 15
- FBAR (FinCEN 114): April 15, with automatic extension to October 15 (no form required for extension)
State Taxes
Most US states have their own income tax. Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live in a state with income tax, you must file both a federal and a state return.
The Foreign Income Obligation
This is the most commonly missed area for immigrants: if you are a US resident alien or citizen, you must report your worldwide income on your US return — including income earned abroad, foreign bank interest, rental income from property in Russia, and more. You may be able to offset some of this through the Foreign Tax Credit (Form 1116), which prevents double taxation on income already taxed in another country.
Recommended Resources
- IRS.gov: Official tax information and free filing resources (Free File for income under ~$79,000)
- VITA (Volunteer Income Tax Assistance): Free tax help for immigrants and low-to-moderate income individuals; search irs.gov/vita for locations
- TurboTax / H&R Block: Paid software that handles most common situations for immigrants on work visas