Home / Resources / First US tax year
First US tax year after a green card or move: dual-status review
A move to the United States or green-card start can create a split US tax year. The right filing position depends on the residency starting date, substantial-presence facts, green-card status, elections and worldwide income timeline.
Who it may apply to
People moving from Canada or India to the United States, new green-card holders, employees relocating midyear and families with foreign income or investments before arrival.
Records to collect
Passport and I-94 travel history, green-card dates, residence timeline, pre- and post-arrival income, foreign accounts and investments, payroll records and prior-country tax returns.
Filing and decision points
Determine US residence starting date, whether dual-status or a permitted election applies, which income falls in each period, and how foreign reporting and credits interact with the return.
Common mistakes
Using the move date without checking tax residence rules, omitting pre-arrival records, mixing spouse elections with individual status rules, or waiting until filing season to reconstruct travel days.
Official sources
Reviewed by Gurleen Kaur, CPA (Washington State). Reviewed September 7, 2026.