F-1 Student First-Year Choice: Tax Residency Questions International students who transition out of exempt status or arrive under specific circumstances may find themselves in a residency gray zone during...
L-1 First-Year Choice: Tax Residency Questions L-1 visa holders who arrive in the United States during the second half of the calendar year often fail to meet the standard...
O-1 First-Year Choice: Residency Review Evaluating the First-Year Choice election to optimize tax residency status and deductions. O-1 visa holders arriving in the U.S. late in the calendar year...
H-1B First-Year Choice: Tax Residency Review  The First-Year Choice election under IRS Section 7701(b)(4) allows qualified H-1B visa holders to be treated as U.S. tax residents earlier than standard...