First Time Filing US Taxes as an Immigrant: A Step-by-Step Guide

Do You Have to File a US Tax Return?

If you earned income in the US, the answer is almost always yes. The IRS requires a federal tax return from anyone - citizen, green card holder, or visa holder - who earned above the filing threshold for their status. For 2024, the threshold is $14,600 for single filers (resident aliens). Nonresident aliens must file if they had US-source income subject to withholding that was not fully withheld.

Your visa type does not determine whether you must file. Your tax residency status does.

Resident Alien vs. Nonresident Alien: Which One Are You?

This distinction determines which form you file and what income you report.

You are a resident alien if you meet either of these tests:

• Green card test: you held a green card (LPR status) at any point during the year
• Substantial Presence Test (SPT): you were physically present in the US for at least 183 days using the weighted formula (all days in current year, plus 1/3 of days in prior year, plus 1/6 from two years ago)

You are a nonresident alien if:

• You do not have a green card AND
• You do not pass the SPT

Resident aliens file Form 1040 and report worldwide income. Nonresident aliens file Form 1040-NR and report only US-source income.

What if This Is Your First Year in the US?

Your first calendar year is often the trickiest. If you arrived mid-year, you may be a dual-status alien - a nonresident for the first portion of the year and a resident for the remainder. Dual-status returns require a Form 1040 with a Form 1040-NR attached as a statement, and they come with restrictions (no standard deduction, no joint return in most cases).

Some immigrants on certain visas can make a First-Year Choice election to be treated as a resident alien for the full year, which simplifies filing and may reduce taxes. This election is made on your return.

Basic Forms Most Immigrants Need

Where to Start

1. Determine your tax residency status (resident or nonresident alien)
2. Gather your income documents - W-2, 1099, or records of any self-employment income
3. Get a Social Security Number (SSN) or apply for an ITIN (Individual Taxpayer Identification Number) if you are not eligible for an SSN
4. Choose your filing method: IRS Free File (income under $79,000), tax software, or a CPA

Common First-Year Mistakes to Avoid

• Filing the wrong form: Using 1040 instead of 1040-NR, or the reverse, is the most common error and requires an amended return to fix.
• Missing foreign account reporting: If you kept a bank account in your home country with over $10,000 at any point during the year, FBAR is required. Penalties for non-filing start at $10,000.
• Forgetting state taxes: Most states have their own income tax and their own filing requirements. Do not assume that federal filing covers everything.
• Not reporting worldwide income: Resident aliens must report all income globally, including interest from accounts in your home country.
• Missing credits: Resident aliens qualify for most of the same credits as US citizens - Child Tax Credit, education credits, and Earned Income Tax Credit (with some restrictions).

Get Your Personalized Form List

Your exact forms depend on your visa type, income sources, and whether you have foreign accounts or dependents. Start the free 5-minute diagnostic to get a personalized form list for your first US tax return.