Record all U.S. travel days and immigration status, then determine whether the green-card or substantial-presence test applies. Resident, nonresident and dual-status returns follow different rules.
Determine status first
Immigration status and tax residency are related but not identical
The IRS generally treats a noncitizen as a U.S. resident for federal tax purposes when the green-card test or substantial-presence test is met, subject to exceptions and elections. Arrival-year rules can produce resident, nonresident or dual-status treatment.
Create a day-by-day U.S. travel record for the current and prior two years. Identify visa category, green-card dates and any days potentially excluded from the presence test.
Worldwide records
Collect U.S. and Taiwan income before choosing forms
A U.S. resident alien generally reports worldwide income for the resident period. A nonresident follows different sourcing and filing rules. Wages, bonuses, bank interest, investments, pensions, insurance and employer payments may require separate analysis.
Save Forms W-2 and 1099, Taiwan wage and account statements, relocation records, investment basis and currency-conversion support. Do not assume that leaving money in Taiwan keeps it outside U.S. reporting.
Federal, foreign and Arizona forms
Review income tax and information reports separately
FBAR and Form 8938 are separate regimes with different thresholds and definitions. Foreign pooled investments, retirement interests and company accounts can create specialized questions.
Arizona residency and part-year filing must also be reviewed. Use a cross-border tax professional who works with U.S.–Taiwan arrival years; the financial plan should preserve complete records and cash for any balance due.
Frequently asked questions
Questions employees ask next
Do I report Taiwan accounts on my first U.S. tax return?
Possibly. U.S.-person status, account type, ownership and thresholds determine FBAR, Form 8938 and income reporting. Review each separately.
What is a dual-status tax year?
It is a year in which a person is a U.S. resident for part of the year and a nonresident for another part. Special filing rules apply.
Does Taiwan have a U.S. income-tax treaty?
Taiwan is not on the IRS list of U.S. income-tax treaties in force as of this review. Do not assume treaty relief.
Primary sources
What this guide is based on
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