Taxes for New Immigrants in the US: Residency, 1040 vs 1040-NR, ITIN and Foreign Accounts

Taxes for new immigrants in the US start with one question: does the IRS treat you as a resident alien or a nonresident alien? Residents pay tax on worldwide income and file Form 1040. Nonresidents pay only on US income and file Form 1040-NR. A green card or the substantial presence test makes you a resident. Returns for 2025 were due April 15, 2026.

Tax status and immigration status are different things. Someone on a work visa can be a tax resident, while an F-1 student can stay a nonresident for years. This guide covers how to find your status, which form to file, how to get a tax number without an SSN, what to do about accounts back in Russia, and what happened to the US-Russia tax treaty.

Resident or nonresident alien: the two IRS tests

The IRS treats a non-citizen as a nonresident unless one of two tests is met. Status is decided for the calendar year, January 1 to December 31.

The green card test

If you were a lawful permanent resident at any time during the calendar year, you are a tax resident for that year. The status continues until you give it up in writing to USCIS, or until USCIS or a federal court terminates it.

The substantial presence test

Without a green card, you count days physically present in the US. You are a resident for the year if both conditions hold:

Example: 120 days in each of 2025, 2024 and 2023 gives 120 + 40 + 20 = 180. That is under 183, so the test is not met.

Some days do not count. These include days as an "exempt individual": students on F, J, M or Q visas and teachers or trainees on J or Q visas who substantially comply with their visa. Transit of under 24 hours, commuting from Canada or Mexico, and days you could not leave because of a medical condition that arose in the US are also excluded. To exclude days as an exempt individual or because of a medical condition, you generally must file Form 8843.

The IRS also lists choices and exceptions that can change the result: the closer connection exception, tax treaties, the first-year choice and treating a nonresident spouse as a resident.

The year you arrive: dual status and the first-year choice

In the year you move, you are often a nonresident up to a date and a resident after it. That is a dual-status year, and you file a dual-status return as described in Publication 519, the IRS tax guide for aliens. You cannot file a joint return for that year unless the couple chooses to treat the nonresident spouse as a resident (below).

First-year choice. If you arrived late in the year and miss the 183-day test, you may be able to be treated as a resident from your arrival. For 2025 the conditions are: 31 consecutive days in the US in 2025; presence on at least 75% of the days from the first of those 31 days through December 31 (up to 5 days of absence can count as presence); meeting the substantial presence test for 2026; and not being a resident in 2024.

Nonresident spouse treated as a resident. If at year end one spouse is a citizen or resident and the other is a nonresident, the couple can choose to treat both as residents for the whole year. Both are then taxed on worldwide income, file a joint Form 1040 or 1040-SR, and attach a statement signed by both. In later years they can file jointly or separately. The choice applies to later years until it is revoked, and it is suspended for any year in which neither spouse is a citizen or resident.

Which return to file, and by when

Residents are taxed much like citizens: same graduated rates, on worldwide income. Wages earned in Moscow after your residency starts, rent from an apartment in Kyiv or interest on a deposit in Almaty belongs on the US return for a year you are a resident.

Nonresidents split US income in two. Income effectively connected with a US trade or business, such as wages, is taxed at the same graduated rates as for citizens. Other US-source income the IRS calls FDAP is taxed at a flat 30%, or a lower treaty rate, with no deductions, and goes on Schedule NEC.

Forms and dates checked October 28, 2026 on irs.gov.

An extension of time to file is not an extension of time to pay. Pay what you owe by the original due date to avoid penalties. A nonresident must file Form 1040-NR if engaged in a US trade or business, or if withholding did not cover the tax due. Filing may also be the only way to get back tax that was over-withheld.

States and some cities tax income too. What you owe depends on what you earn and where you live. Check your state tax agency for forms and deadlines, and your city or county website for local taxes.

Getting an ITIN if you have no SSN

A return needs a taxpayer number, usually a Social Security number (see our guide to getting an SSN). If you are not eligible for an SSN but must file, or are claimed as a spouse or dependent, the IRS issues an ITIN, a 9-digit number for tax purposes only, regardless of immigration status. Green card holders and anyone eligible for an SSN do not need one.

To apply, complete Form W-7 for each applicant, attach it to the front of your Form 1040 or 1040-NR with the SSN field blank, add proof of identity and foreign status, and mail the package to the IRS in Austin or apply in person. IRS Taxpayer Assistance Centers handle ITINs for free by appointment, which can take several weeks to get. Some VITA sites also help for free. Certifying Acceptance Agents charge a fee but can authenticate most documents; Acceptance Agents also charge a fee and help with the W-7 but cannot authenticate most documents.

Processing times checked October 28, 2026 on irs.gov.

An ITIN does not authorize work and does not qualify you for Social Security benefits or the Earned Income Tax Credit.

Accounts in Russia and elsewhere: FBAR and Form 8938

Tax residents must report foreign accounts even when they earn nothing. There are two separate reports.

Thresholds checked October 28, 2026 on irs.gov.

For the FBAR you add up every foreign account: a ruble deposit, a card from a Kazakh bank, a brokerage account. If together they passed $10,000 even once, you file. If you send money to family, our guide to sending money to Russia and Ukraine explains which channels are legal under sanctions.

The US-Russia tax treaty is partly suspended

On June 17, 2024, the United States gave Russia formal notice of a partial suspension of the income tax treaty. According to Publication 519, the suspended parts are paragraph 4 of Article 1, Articles 5 through 21, Article 23 and the Protocol. The suspension applies from August 16, 2024 and lasts until the two governments decide otherwise.

For payments made on or after August 16, 2024, withholding agents must withhold at the statutory 30% rate on US-source income paid to recipients who may previously have qualified for benefits under the Russia treaty. Forum advice that relies on the treaty is likely out of date.

Free filing help, and how to spot an IRS scam

VITA. IRS-certified volunteers help prepare returns for free. Sites mainly serve people who generally make about $70,244 or less (there is no program-wide limit, and sites may set their own), people with disabilities, and taxpayers who speak limited English. Find one with the VITA site locator or at 800-906-9887. TCE serves taxpayers 60 and older.

IRS Free File. Guided software from IRS partners for adjusted gross income of $95,000 or less, and Fillable Forms at any income. When we checked, the program was closed and the IRS said to check back in January 2027.

Scams. The IRS normally contacts you first by mail through the US Postal Service. It uses email or text only if you opted in, and a social media direct message is never from the IRS. A call, email or text is not from the IRS if it is unexpected, rushes you, threatens you, asks for personal or financial details, or demands payment now.

When to get a professional. A dual-status year, a business or property in Russia, an inheritance, or FBARs missed in past years are worth taking to a tax professional. You can find Russian-speaking accountants and tax preparers in our directory. A first step for anyone: count your days in the US for the last three years and list every foreign account that ever held more than $10,000.

Questions people ask

Do I pay US tax on salary earned in Russia?

If you are a US tax resident, yes: residents report worldwide income on Form 1040, including wages and rent from Russia. A nonresident filing Form 1040-NR pays only on US income. In the year you move you may have dual status, which means a special dual-status return under Publication 519.

How many days in the US make me a tax resident?

Under the IRS substantial presence test you need at least 31 days in the current year and 183 days by formula: all current-year days, plus one third of last year's days and one sixth of the days two years ago. Days as an F, J, M or Q student who complies with the visa generally do not count.

Can I file a tax return without a Social Security number?

Yes. If you cannot get an SSN, the IRS issues an ITIN through Form W-7, attached to your Form 1040 or 1040-NR. Expect about 7 weeks, or 9 to 11 weeks between January 15 and April 30. An ITIN does not authorize work or qualify you for Social Security benefits.

Do I have to report a Russian bank account to the US government?

Yes, if you are a US tax resident and your foreign accounts together topped $10,000 at any time in the year. You then file an FBAR, FinCEN Form 114, electronically with FinCEN by April 15, with an automatic extension to October 15. Larger balances may also require Form 8938 with your return.

Is the US-Russia tax treaty still in effect?

Only in part. The United States suspended paragraph 4 of Article 1, Articles 5 through 21, Article 23 and the Protocol from August 16, 2024. For payments made on or after that date, US withholding agents must withhold 30% from recipients who may previously have qualified for benefits under the Russia treaty.