WORK & TAXES

Determine tax residency before copying someone else’s return.

Immigration labels and tax-residency rules are not interchangeable. Entry dates, visa category and elections can change income reporting.

INPUTS

Gather the facts first.

01

Every U.S. entry/exit date

02

Visa/status category and exempt-individual rules

03

All U.S. and foreign income

04

Payroll forms, treaty position and prior filings

DECISION MAP

Use the branch that matches the evidence.

Decision map
Situation	Evidence	Action
Resident alien for tax	Green-card or substantial-presence rules apply unless exception/treaty changes result.	Confirm worldwide-income reporting and applicable foreign disclosures.
Nonresident for tax	Residency tests are not met or exception applies.	Use the correct nonresident forms and sourcing rules with qualified help.
Multiple jobs/1099 income	Withholding may be insufficient.	Run a projection and address estimated tax or W-4 changes.

DO THE WORK

Complete it in order.

Step 1

Build the day-count and status record.

Step 2

Determine federal tax residency.

Step 3

Inventory worldwide income and accounts.

Step 4

Review payroll withholding and filing forms.

YOUR NEXT MOVE

Build the tax file before the first confusing notice arrives.

Keep entry and exit dates, work authorization, pay records, withholding, forms, and foreign-income facts together for qualified review.

Entry/exit dates are complete.

Tax residency is documented.

Worldwide income is inventoried.

Payroll classification is verified.

Treaty positions are professionally reviewed.

State tax residency is evaluated separately.

PRIMARY REFERENCES

Verify current rules at the source.

NEXT DECISION