L-1 Substantial Presence Test: Common Filing Questions The Substantial Presence Test (SPT) is the mathematical formula the IRS uses to decide if an L-1 visa holder owes U.S. taxes...
F-1 Student With Foreign Capital Gains: Tax Filing Risk Areas Selling foreign assets—such as home-country equities, mutual funds, physical real estate, or cryptocurrency—while studying in the U.S. creates significant...
F-1 Student in New York: State Tax and Residency Questions F-1 students living and studying in New York face a unique combination of federal nonresident tax rules and stringent...
H-1B Tax Residency: When Do You Become a U.S. Tax Resident? Determining the exact date you become a U.S. tax resident is one of the most critical steps for...
O-1 State Tax Residency: California and New York Issues For O-1 visa holders, state-level tax laws present distinct compliance challenges separate from federal obligations. Major innovation and entertainment hubs...
O-1 in New York: Residency and Global Income Review New York represents a global nexus for O-1 extraordinary ability professionals in finance, fashion, media, and technology. However, operating in...
New U.S. Citizen in New York: Residency and Foreign Income Review New York state and city tax authorities apply strict scrutiny to residents with international assets and foreign income...
U.S. Tax Residency Explained Many Indian nationals working or staying in the United States are unaware that they may be considered U.S. tax residents even if they hold temporary...