Ask new immigrants questions about tax returns.

As far as American tax law is concerned, it meets the so-called "green card test" from the beginning of obtaining a green card. In the American tax law, they are American tax residents and are subject to American tax supervision.

First of all, let's learn what a "dual-status foreigner" is.

The so-called dual-status foreigner means that the party concerned has the status of both resident foreigner and non-resident foreigner in a certain tax year, which usually happens in the year when the party concerned arrives or leaves the United States. There are two ways for foreign villains with dual China identities to choose American income tax:

1. Choose to be a "U.S. tax resident" all year round: that is, if a single person cannot choose to be a U.S. tax resident all year round, then he must be a couple to choose to be a U.S. tax resident all year round.

2. Declare two reports in two identities: that is, calculate the US tax payable in two periods before and after the green card according to two identities.

Tax planning before green card registration

To clearly understand the tax declaration mode in the first year after obtaining the US green card, you can transfer and plan the real estate under your name before going to the United States to declare, mainly in the following directions:

1, confirm the transfer of real estate project.

2. Make clear the items, types, properties and registered names of properties around the world.

3. If assets are transferred, local tax amount and transfer cost can be derived.

4. Determine the market value of the property (it is best to have an assessment report issued by an assessment agency recognized by the IRS).

5. Establish various legal entities that may be exempt from tax, or decide the trustee of the trust.

6. Collect transfer vouchers for future reference.

7. Realization of property transfer.

8. Assess the tax declaration items and tax assessment after green card registration.

9. Formal American immigrants report to the United States as green cards.

10. Open domestic and overseas bank accounts of individuals or legal persons.

1 1, report to 1040 before April of the following year, and report to TD F90-22. 1 table before June 30th.