Why start with a timeline?
For a non-U.S. citizen, U.S. tax residency generally involves the green card or substantial presence tests, with exceptions, elections and treaty considerations. Arrival or departure years can involve dual status.
Organize before moving
- Past U.S. presence and future plans
- Visa, green card and family circumstances
- Income sources and expected changes
- Accounts, investments, company interests and other assets
- Prior filings and completed major transactions
Prepare before assessing
Separate established facts from plans, marking uncertain dates and events. Obtain advice on the specific arrangement before major sales, gifts, distributions or entity changes.
Purpose of this checklist
It supports an initial discussion and record gathering. It is not a stand-alone determination of residency or a tax calculation.
Official references
Rules and forms may change. Check the relevant year’s official guidance; this article is not a tax conclusion for a particular client.