Last updated: September 29, 2026
In short: A new immigrant's first U.S. tax return turns on one question: were you a resident for tax purposes this year, a nonresident, or both? That decides whether you file Form 1040 or Form 1040-NR, which income you report, and which credits you can claim. Hillside Accounting Services prepares first-year returns, ITIN applications and foreign account reports from our office on Hillside Avenue in Jamaica, Queens, in English or Bangla.
Resident, Nonresident, or Both?
Tax residency follows IRS tests, not your visa or immigration status. You are a resident for tax purposes if you had a green card at any time during the year (the green card test), or if you meet the substantial presence test: at least 31 days in the United States this year and at least 183 days over the last three years, counting all of this year's days, one-third of last year's days and one-sixth of the days from the year before.
Say you arrived on a work visa on July 1, 2026 and stayed through December. That is 184 days in 2026, so you meet the test, and for 2026 you would usually be a dual-status taxpayer: a nonresident before you arrived and a resident after. Married couples can sometimes choose to be treated as residents for the whole year and file jointly, which can lower the tax, so we check that option with you.
Students and scholars follow different rules. An F-1 or J-1 student generally does not count days toward the substantial presence test for up to five calendar years, and files Form 8843 each year, even with no income. Nonresidents with U.S. income from work usually file Form 1040-NR. The IRS explains the details on its substantial presence test page and in Publication 519, U.S. Tax Guide for Aliens.
ITIN: A Tax Number When You Can't Get a Social Security Number
An Individual Taxpayer Identification Number (ITIN) is for people who need a U.S. taxpayer number but are not eligible for a Social Security number, such as a spouse or child listed on your return. You apply with Form W-7, usually attached to your federal tax return, and the same form renews an ITIN.
The IRS has to see original identity documents or certified copies. You can mail them with your application, have them checked in person at an IRS Taxpayer Assistance Center that verifies ITIN documents, or use an IRS Certifying Acceptance Agent, who can verify a passport and return it at the appointment. For dependents, acceptance agents can verify only the passport and civil birth certificate. We prepare your W-7 with your return, check that your documents match what the IRS asks for, and explain each way to submit them.
ITINs expire when they go unused. An ITIN that isn't used on a federal tax return for three consecutive tax years expires on December 31 after the third year, so ITINs not used on a return for 2023, 2024 or 2025 expire on December 31, 2026. The IRS explains how to renew an ITIN; renewing before you file avoids delays.
Money and Property Back Home
Once you are a U.S. resident for tax purposes, the United States taxes your worldwide income, including rent from a flat abroad, interest on a foreign bank deposit, and the gain when you sell land or property overseas. If you paid tax on that income in another country, the foreign tax credit (Form 1116) can reduce the double tax, and a tax treaty may change the rules for some kinds of income. The United States has an income tax treaty with Bangladesh, for example, in force since August 7, 2006.
Foreign accounts have their own reports. If your bank and financial accounts outside the United States added up to more than $10,000 at any time during the year, you file an FBAR (FinCEN Form 114) with the Treasury's Financial Crimes Enforcement Network, due April 15 with an automatic extension to October 15. Larger holdings may also go on Form 8938 with your tax return: for a single person living in the United States, once they are worth more than $50,000 on the last day of the year or more than $75,000 at any time, and double those amounts for married couples filing jointly.
Gifts and inheritances from a person abroad that total more than $100,000 in a year are reported on Form 3520. The gift itself is usually not taxed, but the penalty for not reporting it can be large. Money you send to family abroad is not tax-deductible, and gifts above $19,000 to one person in 2026 may require a gift tax return (Form 709), although tax is rarely owed.
Tax Records Your Immigration Paperwork May Ask For
If you sponsor a relative, the Affidavit of Support (Form I-864) asks for an IRS transcript or a copy of your federal income tax return for the most recent tax year. The citizenship application (Form N-400) asks whether you owe overdue taxes and whether you have called yourself a nonresident on a tax return since becoming a permanent resident. Complete, accurate returns make those questions simple to answer, and we can help you request IRS transcripts and prepare any past-due returns. See why immigration forms ask for tax records. We also help with the other forms new arrivals meet, from Social Security and DMV applications to housing and school forms; see government and everyday forms.
New York State and City Returns
If you moved to New York during the year, you generally file Form IT-203 as a part-year resident; full-year residents file Form IT-201. New York City residents also owe city income tax, which is figured on the state return.
What to Bring to Your First Appointment
- Passport, visa and I-94 travel history, so we can count your days in the United States
- Green card or work permit (EAD), if you have one
- Social Security card or ITIN letter for everyone on the return
- W-2s, 1099s and records of income earned outside the United States
- The highest balance in each foreign bank account during the year
- Last year's U.S. return, if you filed one, and any return you filed in your home country
- Birth or marriage certificates for a spouse or dependents you are claiming
Common Questions
Do I have to file a U.S. tax return in my first year?
Usually, if you had U.S. income above the filing threshold for your status. Nonresidents who worked in the United States generally file Form 1040-NR, and F-1 or J-1 students file Form 8843 even with no income. We look at your arrival date and income before deciding which return applies.
Can I file taxes without a Social Security number?
Yes. If you are not eligible for a Social Security number, you use an ITIN, which you apply for with Form W-7, usually attached to your tax return.
Do I have to report my bank account back home?
If you are a U.S. resident for tax purposes and your accounts outside the United States added up to more than $10,000 at any time in the year, yes, on an FBAR. The interest those accounts earn also belongs on your U.S. tax return.
Is money I send to family abroad tax-deductible?
No. Personal gifts and remittances are not deductible. Gifts above $19,000 to one person in 2026 may need a gift tax return (Form 709), although tax is rarely owed.
Is tax residency the same as immigration status?
No. Tax residency comes from the IRS green card test and substantial presence test. A visa holder can be a resident for tax purposes, and someone who gets a green card partway through the year is often a dual-status taxpayer for that year.