Record every U.S. travel day and your immigration status, then work out whether the green-card test or the substantial-presence test applies to you. Resident, nonresident and dual-status returns follow different rules — and an arrival year can produce any of the three.
Determine status first
Your visa and your 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 the substantial-presence test is met, subject to exceptions and elections. In an arrival year, those rules can make you a resident, a nonresident or dual-status.
Build a day-by-day record of your U.S. travel for the current year and the prior two. Note your visa category, any green-card dates and any days potentially excluded from the presence test — because status decides which income gets reported next.
Worldwide records
Gather income from both countries before choosing forms
As a U.S. resident alien you generally report 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 each require separate analysis.
Save your Forms W-2 and 1099, Taiwan wage and account statements, relocation records, investment basis and currency-conversion support. And don’t assume that leaving money in Taiwan keeps it outside U.S. reporting — those records feed two different kinds of filings.
Federal, foreign and Arizona forms
Income tax and information reporting are separate jobs
FBAR and Form 8938 are separate regimes with different thresholds and definitions. Foreign pooled investments, retirement interests and company accounts can create specialized questions on top.
Arizona gets its own review too: residency and part-year filing questions come with the move. Work with a cross-border tax professional who handles U.S.–Taiwan arrival years, and keep complete records plus cash for any balance due. Here is the whole first year in order.
Action plan
Your first-year filing sequence
Work the steps in order — each one feeds the next.
Use this sequence as preparation, not as individualized advice — current plan documents control any TSMC benefit questions on the return, and your cross-border professional should confirm the residency analysis.
- Reconstruct a day-by-day U.S. travel record for the current and prior two years
- Determine residency under the green-card and substantial-presence tests, including exceptions and elections
- Collect U.S. and Taiwan income records with basis and currency-conversion support
- Review FBAR and Form 8938 separately from the income-tax return
- Check Arizona residency and part-year filing rules
- Engage a cross-border tax professional and hold cash for any balance due
- Step 1Reconstruct the travel record
A day-by-day U.S. travel record for the current year and the prior two.
- Step 2Determine residency
The green-card and substantial-presence tests, including exceptions and elections — an arrival year can produce a resident, nonresident or dual-status return.
- Step 3Gather two-country records
U.S. and Taiwan income records with basis and currency-conversion support.
- Step 4Separate the filings
Review FBAR and Form 8938 apart from the income-tax return, and check Arizona residency and part-year rules.
- Step 5Bring in a professional
Engage a cross-border tax professional and hold 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. Your U.S.-person status, the account type, ownership and the thresholds determine FBAR, Form 8938 and income reporting — review each one separately.
What is a dual-status tax year?
A year in which you are 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 — so don’t assume treaty relief.
Primary sources
What this guide is based on
You understand the issue
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