Do I need to file U.S. taxes as an NRI?
Tax & Finance
January 03, 2026
1,415 views
Answer
📋 Summary:
It depends on your residency status. U.S. residents (Green Card holders, substantial presence test) must file taxes on worldwide income. Non-residents file only on U.S. source income. Most H-1B, F-1, and B1/B2 holders are non-residents initially.
Tax filing depends on your residency status:
- U.S. Resident: Must file taxes on worldwide income (all income from anywhere)
- Non-Resident: File only on U.S. source income (income from U.S.)
- Dual Status: Different rules apply for part-year residents
Additional Information:
- Resident for tax purposes if:
- You have Green Card, OR
- You meet Substantial Presence Test (SPT) - 183 days in 3-year period
- Non-resident typically if:
- On H-1B, F-1, B1/B2 for first few years
- Don't meet SPT
- Important: Tax residency is different from immigration status
💡 In Other Words:
Tax residency is like having a "home base" for tax purposes. If you're a U.S. tax resident, the IRS wants to know about ALL your money (worldwide). If you're a non-resident, they only care about money you made in the U.S. Most people on work or student visas are non-residents initially, but become residents after a few years.
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