Tax Status of Foreigners Emigrating to the USA

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All foreigners who emigrate to the USA and take up residence there, are taxed under the normal rules applicable to all U.S. citizens and resident aliens. Income is taxed at progressive rates. The income tax rate is based on the individual’s total gross taxable income less adjustments, less standard or itemized deductions, less personal exemption(s), and less credits.

For a complete list of current U.S. income tax rates, refer to IRS Form 1040-ES or Form 1040 Instruction Booklet. To determine whether a foreign citizen is classified as a nonresident alien (NRA) or a resident alien under U.S. tax law, refer to IRS Publication 519, U.S. Tax Guide for Aliens.