Just as a reminder to my readers that have already activated their LPR status. At this time of year you have a responsibility to file a tax report (tax return). This is due if you were an LPR for even ONE DAY in 2016. The responsibility is to file a tax report (and of course pay any taxes due). Remember, the USA demands tax reporting of income earned anywhere in the world, so even though you may not have income tax to pay, you still need to go through the process to file a report or work out if you are exempt.
Additionally, there is an annual report called the FBAR report on any “foreign” financial account (such as a bank account) that you had during the year. There is a threshold of $10,000 so if you held an account of over that amount (or that amount spread in several accounts) you need to file an FBAR. The form is simple, and can be completed and filed online. The penalties for NOT filing are big, so take 10 minutes to fill in the form! Link is here – FBAR
I am NOT an accountant, so I cannot help answer individual questions on tax matters. I am just reminding people!!!
March 12, 2017 at 19:12
Is The LPR status activated after tour first trip, or when you’ve recived approved from embassy?
March 12, 2017 at 19:14
Activation is the first entry.
March 12, 2017 at 19:15
Day of activation trip
March 12, 2017 at 19:13
A tax report is just a tax return right?
March 12, 2017 at 19:16
Yes. I’ll change the wording.
March 12, 2017 at 19:15
Thank you Simon!
March 12, 2017 at 19:38
so if you activated your LPR in 2017 there is no need at moment
March 12, 2017 at 19:39
Hello Brit, should the address I provide be the same as what I used when registering the lottery? Because I want to use the address I uses for my passport what do you think?
March 12, 2017 at 19:44
Not everyone is required to file an income tax return each year. Generally, if your total income for the year doesn’t exceed the standard deduction plus one exemption and you aren’t a dependent to another taxpayer, then you don’t need to file a federal tax return. The amount of income that you can earn before you are required to file a tax return also depends on the type of income, your age and your filing status.
March 13, 2017 at 00:07
dear sir
what does mean LPR, PLEASE more explain
thanks
March 13, 2017 at 00:58
LPR = = Green Card holder
March 13, 2017 at 02:56
Hello Brit I activated my LPR on 12 Feb 2017. Just wanna reassure that I am not required to file a tax report this time. Thanks a lot.
March 13, 2017 at 03:35
Tax reporting now is for people who were LPRS in 2016 – not you.
March 13, 2017 at 07:25
Many thanks for your clarification!
March 13, 2017 at 05:24
hey sir thanks for yr update
i’m student and i became LPR on november 2016 and i was there for 3 months . but i start working january 2017 to february 15 that is one month then i came to back to continue my university
any idea sir cuz i read some articles on yr page last year , and i though i don’t need to fill the form as long as i didn’t work that year 2016
what should i do now i am outside of the state thanks for help
March 13, 2017 at 14:22
You might need to file a return anyway (since you might have had income abroad). Anyway – please decide for yourself.
March 13, 2017 at 06:39
Hello Simon,
My family & me become LPR on 27 of OCT 2016, stay 10 days, and returned back to finalize things. and I have the following questions please:
1- Can you provide a link for the “Tax return form” that I should fill?
2- Do you think that I should fill it my self or talk to an accountant in the states.
3- Should I report my income starting from the entry (27 OCT) or for the whole 2016 year?
4- Should I file the “tax return” regardless of my income amount? Is there any threshold?
5- I have a bank account with much less than 10K USD, Should I fill the FBAR?
Thanks again & again for your help
Best Regards
March 13, 2017 at 14:18
1. LOL – no, it is not that simple.
2. Yes
3. See 2
4. See 2
5. Read the instructions
Again – I am not giving accounting advice.
At this time of year, there are plenty of adverts about tax filers in any town. There are also some online options such as Turboxtax, H&RBlock and so on.
March 13, 2017 at 09:22
hi simmon,
Sorry my question is not relating to this post.
i have medical examination tomorrow for april interview.
Do they have criteria relating to power of my spectacles ?? mine is -3.75 is it troublesome or its okay ??
Please help me. Thank you so much for all the help. 🙂 😀
March 13, 2017 at 14:06
They don’t care.
March 13, 2017 at 20:33
hi brit
there is new announcement uploaded to travel.state.gov addressing some FAQ about travel ban. would you please review it and let us know about your interpretation?
March 13, 2017 at 22:50
There is nothing new in it.
March 14, 2017 at 22:17
Hello Simon,
Firstly great website, you are a gentleman and a scholar.
So I was a resident for 2 days of 2016. I did not earn any money as a US resident but earned money when I was not a resident during the first 363 days of 2016 in another country while waiting for my interview.
Looking on the IRS website I found this:
“For the part of the year you are a nonresident alien, you are taxed on income from U.S. sources only.”
So I used the Interactive Tax Assistant (ITA) to determine whether I should file and used my gross income as $0 because I earned zero from US sources or US related sources.
The ITA result came out as “You are not required to file a tax return for 2016: You are not required to file a tax return because your income does not equal or exceed $10,350, nor do you owe any special taxes or have any special situations that require you to file.”
From this I have concluded I do not need to file but wanted to see what your opinion of this was as you have a lot more knowledge about US systems.
Thanks in advance for your opinion!
March 14, 2017 at 23:58
You might be correct – but as I am not an accountant I don’t want to say anything definitive.
December 18, 2022 at 21:58
Hi Sam,
I need advise from you, if I may ask, as your situation is similar to mine, with the only difference I came to US in October 2017, and stayed 9 days.
Did you eventually filed taxes?
In my case, I did not file, as no US income were earned in 2917 and the overseas income after I became resident was low.
Did you already receive the citizenship without issues? I am trying to complete the N400 for naturalization and found out that they want details if you did not filed taxes.
Please advise if you can.
March 15, 2017 at 15:15
Dear Brit,
Thanks for reminding us this. My case is a bit similar to Sam’s one.
I entered in the USA as prinipal with my husband and daughter on 25th december 2016 and left one month later with my daughter.
I didn’t have income in the USA but my husband who is actually there do have earnings.
My question is if me as principal applicant I have to fill tax including my husband and daugthe ror my husband, as he is based there can file taxe including me and my daughter.
If I am the one who should fill tax, as resign for work and no longer have income since december what is your advise.
I am planning to go back and install to US late november 2017 before I reached the one year.
Thanks in advance for your reply.
March 15, 2017 at 15:55
I really cannot give accounting advise.
March 15, 2017 at 17:11
Sir
How long I wait the result my ds260 I send to nvc jan 5 2017 until now I don’t know
March 15, 2017 at 17:19
At least another two months.
March 17, 2017 at 17:24
I arrived in United States in the month of January 23 2017, my DV entry was for 2015-2016. I have been here now for about 2 months, do I need or am I required to file a tax return?
March 17, 2017 at 17:38
If January 23 was your activation trip – then no, not this year.
March 20, 2017 at 22:51
Dear Simon.
I’m a LPR since April 2016, but I haven’t moved definitely to States. I’m still working in my country, so I don’t have a w2 from my employer. I pay all national taxes of my country and have savings.
1- Do I need to fill taxes?
2- How? Therevare not accountants that can understand how to report taxes for USA Government
3- Can I file 2016 taxes next year (2018)
Thank you for all
March 20, 2017 at 23:07
1. You *may* need to file – it depends on your circumstances.
2. Use a USA based accountant.
3. That is unwise. You could incur penalties in doing so.
March 26, 2017 at 16:31
Hi Simon,
Just a clarification: per https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar under “Who Must File an FBAR” it seems that one has to file even if individual accounts are less than 10,000, but the sum of all the accounts exceed this threshold, even for a small time period during the year.
(“the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year reported”)
Thanks for everything you do for visa lottery winners!
March 26, 2017 at 19:09
Yes that’s true – I clarified that in the post. Thanks.
March 26, 2017 at 19:16
Why does it take long time for the green card to be mailed to you after immigrant visa is approved. Waiting for 3months now.
Also are you LPR if you are yet to get the card?
Thanks
March 26, 2017 at 19:22
You are an LPR as soon as you enter the USA for the activation. I don’t know why it takes so long to get the plastic GC.
March 27, 2017 at 03:26
So the delay in getting the plastic card doesn’t necessarily mean there is a problem
March 27, 2017 at 03:39
Of course not.
April 5, 2017 at 18:32
Hi Brit, quick question.
I worked in the US until July last year and then moved to London. Although I started the green card process last year, I did not become a resident until last week. That means I don’t need to report my London income from July-December last year under US reporting, right? I guess that’s correct since otherwise I could have very well done my taxes before I activated the green card.
Thanks.
April 5, 2017 at 19:16
If you became a US LPR in 2017, your first tax report will be due in April 2018 (based on 2017 income).
April 9, 2017 at 15:17
Hi Simon,
This confuses me. I activated in late May 2016. I moved over late March 2017.
I don’t have a US job and all my 2016 income was from my home country.
I spoke to a tax company and they said I don’t have to file any forms for 2016 as all my income was from my home country.
Now I don’t know if I’m meant to be filing or not.
Thanks
April 9, 2017 at 15:34
Speak to a different tax accountant. You may not have any US tax to pay, and you might be able to exclude foreign income BUT it is not correct to say you don’t file simply because all the income was abroad.
April 22, 2017 at 14:44
Hi BritSimon,
I activated my green card in October 2016 with my husband. Does this mean I just have to file income from october 2016 till December 2016? Im not sure of the US financial year as in Australia it’s june-july.
I understand if you can’t answer that question, just on the chance you might know 🙂
April 22, 2017 at 18:37
You will need to file a tax report for 2016. The deadline has already passed – so you should act quickly. You probably won’t have top pay anything – but you should file anyway (or have an accountant say if your circumstances do not require a tax filing).
April 28, 2017 at 05:14
Im a green card winner from Nepal in 2017. I m in US now. Port of entry was April 18,2017. When will I get my green card?
April 28, 2017 at 13:52
3 or 4 months.
October 9, 2017 at 23:13
Hi Brit, thank you so much for your support. I’m a winner of 2018 dv and planning to do adjustment of status. My question is:
Does filing a incorrect tax return creates a problem for my green card.
I’m here as student f1 visa but last year i had a mistaka in filing tax form. I filled 1040 instead of 1040 NR( non resident).
Could you please provide me some information about it.. Please
October 9, 2017 at 23:33
I don’t know what impact that would have.
February 22, 2018 at 02:01
hi brit how can i apply for my green card
February 22, 2018 at 02:52
Want to give me a clue about your situation???
February 22, 2018 at 07:46
Hello brit my question might not be related to the topic but if it take 2-3 month for the card to arrive do I have the right to work without it thank u in advance.
February 22, 2018 at 16:57
Yes
April 13, 2018 at 15:37
Hi Simon,
We became LPR Sep 2017,we have no income in State yet just in Canada! do we need to fill out Tax for 2017? we already reported our income in Canada.
Thank you
April 13, 2018 at 15:55
Yes. As an LPR you need to file a tax report for 2017.
June 20, 2018 at 09:54
Hi Simon
Just seeking clarification.
Im taking an activation trip mid Sept 2018- 2 Oct.
Then i plan to return home then officially move to US- July 2019.
I am an Australian resident & our tax year is June-July. (Deadline to file is 31 Oct).
Hence i will be filing in Australia b4 Oct 31.
Questions-
Do i need to file in US by April 2019?
Thanks
June 20, 2018 at 14:55
Yes
June 20, 2018 at 11:30
Brit,
do they tax you on info you provide on FBAR (money in an account in home country) or we have to fill out this form to just inform them according to some US government rule? Do you have to report a plot of land that you own in your home country where you pay annual taxes?
Thanks.
June 20, 2018 at 14:58
Tax is based on INCOME.
August 19, 2018 at 08:48
Hi Brit,
A post with much help! I have some questions please:
1) should FBAR be completed only once after becoming LPR, or every year, etc?
2) I will become an LPR in 2017 and return back to my country to work. Reporting tax for 2017, is the tax return that should be paid/reported at early 2018, right? I mean, my employer in my country does not have to pay my US tax directly to US government each month, right?
3) Also do I need a US bank account to report tax? Or it is only needed when moving permanently to the US?
Thanks Sir,
Stelios
August 19, 2018 at 15:58
1. Yes
2. You report the tax and pay any tax due – not your employer.
3. No.
August 19, 2018 at 16:37
Thank you Sir for your reply!
-As an LPR, reporting tax for my country income, do I need any w-2 form from my employer or other form from my employer is needed?
-Do you know any people that I can pay to report my tax to US government and pay any tax due?
-The tax is only reported at the beginning each year, not every month/quarter?
Thanks again Sir!
August 19, 2018 at 17:48
I’m not a tax accountant – so you need to decide what you need to do for your circumstances.
August 19, 2018 at 18:59
I can understand. I am from Europe. Do you know where I can find an Accountant to help me? Is there any link? I called today an accountant I found from the IRS website for overseas accountants and the tel. number does not exist, maybe IRS website has not updated the accountants.
August 19, 2018 at 19:53
I don’t know.
November 8, 2020 at 06:07
Hi britt ! I’m the winner of the dv lottery. I came here last September 2019 and i didn’t filed the tax return on march because I didn’t receive any tax papers. And now I’m not sure or do not have any knowledge regarding paying these taxes. So my question is did I have to pay taxes last year? Do I get fined ? Do I have to file the paper myself cause its the first time?
Please help !!
Thank you
November 8, 2020 at 23:31
You need to file for 2019. You should do that asap. Not filing tax reports can stop you getting citizenship later. So – get it done.
November 10, 2020 at 00:42
thanks for your reply Britt. ok so I got my ssn in December little bit late. And I started working from January so as far as I know that u only file for the tax return based on your work so I hope its just 1 month filing had to do I guess base on my case. And its better that I filed next year right ? that’s why I didn’t filed. I need your guidance here sir. Is it all good or not?
November 10, 2020 at 04:02
Re-read my answer. File your tax report!
May 31, 2021 at 08:46
Hi Simon,
Thank you for your help.
Couple of questions:
1. Do I understand it correctly that I become an lpr the day I enter USA? It is important for me as I am investing in stocks and my plan is to sell them before coming to the US and buy them back when I enter the US. So, my lpr starting date would be the date in the stamp made by the border officer in my passport?
2. Separately, as i understood from your comments, if i come to the US on 1 Sep 2021, i will have to file tax report for the year 2021, but the taxes to the US government will only be due for income received after Sep 1, 2021 (bit for the whole year of 2021) – is that right?
I know your are not accountant, but please do your best to answer these questions. Accountants are often wrong so I am trying to understand how taxes work before I hire an accountant.
Thank you and kind regards,
June 3, 2021 at 04:18
1. Yes
2. You need to check with an accountant as the situation can vary based on various factors.
August 26, 2021 at 14:05
Hi Brit,
I entered USA on LPR in September 2018 but never received my SSN. I flew back and returned to settle in USA on Feb 2018 and then reapplied for SSN and finally received it in March 2018.
I could never filed the tax without the SSN. But i guess I will now.
October 31, 2021 at 12:04
Hello Simon, this is Jonathan – great to contact you again. Just this week, I had to fill out my Hong Kong MPF form(akin to the U.S. Social Security), and one section asked whether I am under any other tax jurisdiction besides HK. Hence, I had to put down U.S. along with my SSN. That got me thinking- apparently from what I have read- as I become a Permanent resident just this year in August 2021- I will only need to file my FIRST international tax form by next year, April 15th 2022? (June 15th if we live outside the U.S.) Apparently, I will also need to fill in the ‘FBAR’ as I have bank assets over $10,000 here. HK doesn’t have any tax treaties with the U.S., unfortunately- not sure if I am eligible for the Foreign Income Exclusion. I will need to contact a U.S. tax specialist in HK in the months ahead, as from what I have heard, the tax forms are complicated and onerous. Thanks again!
November 3, 2021 at 20:20
Hi Jonathan! I don’t want to give anyone tax advice because everyone has a different scenario, but yes you will need to file a tax report by April next year. The FIE should be available though, so no need to stress.
November 8, 2021 at 15:49
Thanks again, Simon. Yes, I talked with my pastor and a church friend, both U.S. citizens who have lived Overseas for many years, and they had different responses regarding their tax status. The latter recommended her local U.S.Tax accountant to me. Though international taxpayers have until June 15th to file, any potential tax would need to be paid by April 15th, so would be sensical to get everything done by each April. Thanks again.
November 13, 2021 at 15:58
Anyone can file late (get an extension) as long as they pay the taxes due. So yeah – just assume April is the deadline.
February 20, 2022 at 16:56
Hello Simon!
Great to contact you again, and the time to prepare overseas tax filing is here.
The U.S. Tax accountant that I scheduled an appointment with sent me through email a Tax planner, notes for FBAT/FinCEN Form 114, and, get this, a 70 plus page Excel document with ALL the relevant tax organizer forms, some which may not pertain to me, like ‘Sales of Stocks and Securities.’ He told me that I don’t need to fill out beforehand as we can work through it together in early March when I meet him face-to-face(Thankfully, he still offers onsite consultation for now, in light of HK’s COVID wave and subsequent restrictions. Still waiting for the hard copy to arrive by mail, which has been delayed apparently).
For the FBAR, the accountant said I just need to print out the Bank Statement from tax 2021 with the highest balance, rather than every single month of the tax year. Does that sound right? Thanks again!
Word of advise for GC holders living overseas- I would highly recommend hiring a Tax Accountant who specialises in U.S. tax, based in the country where you currently live. Some aspects of tax fiiing are specific to HK, such as MPF(HK’s social security) contributions, etc. I highly doubt Turbotax would cut it. Please collect all your relevant invoices for expenses like rent, tuition, medical expenses, travel expenses to the U.S., Quarantine hotel fees(ha)- it’s all far more involved than, say, HK’s tax filing form. Good luck, folks!
February 21, 2022 at 14:34
Glad to hear from you Jonathan. The FBAR is simply a “have you got an account over $10k or not. They don’t need multiple statements for that, one is fine. Glad you found a good accountant. It can help.
October 16, 2022 at 14:40
Hello Simon, this is Jonathan- it’s been a minute since I ‘ve been in contact.This is just friendly reminder to all US citizens and Green card holders living outside the US- We need to file our FBAR and, if we previously applied for a 6-month extension due to Foreign Income Exclusion, the 1040 Tax Form, by tomorrow, 17th October. Having a CPA who specialises in US tax here in HK was one of the best decisions I made all year- it saved me much hassle, the FIE covered me completely, and I even got a tax rebate from the IRS. For the FBAR, we need to also include any pension funds along with our bank account info(Bank account, but not including Credit card account, as per my CPA).
October 23, 2022 at 15:08
Hi Jonathan, good to hear from you.
Agreed about FBAR, and yes credit card accounts are different.
Have you made the move to the USA fully yet?