For people relocating from Norway to the United States

Moving to the US From Norway: Your First US Tax Year

Before your first US tax return after leaving Norway, three questions matter: when you became resident, whether the treaty makes you resident somewhere else, and what to report from Norway.

Substantial presenceGreen card testDual-status yearTie-breakerSocial security

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Quick answer

When does someone moving from Norway start paying US tax on worldwide income?

From the residency starting date: the first day in the US in a year you meet the substantial presence test, or the first day as a permanent resident under the green card test (IRS Pub 519). Before that you are a nonresident, so the first year is usually dual-status. If you are also resident in Norway, Article 3 (Fiscal Residence) of the treaty decides which country you are resident in for treaty purposes.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

When you become US resident: Green card test or substantial presence test (Code section 7701(b))
First year: Usually dual-status: nonresident, then resident
Treaty tie-breaker: Article 3 (Fiscal Residence)
Social security agreement: Yes, since July 1, 1984
Accounts in Norway: FBAR, Form 8938 and PFIC rules can apply once resident

The two US residency tests

Test	You are a US tax resident if	Source
Green card	You hold lawful permanent resident status at any time during the calendar year	Pub 519
Substantial presence	31 days this year and 183 weighted days over 3 years (all of this year, one third of last year, one sixth of the year before)	Pub 519

These come from Code section 7701(b). A work visa, a student visa or a move for family from Norway all go through the same two tests; some visa holders can exclude days. Try the calculator.

The treaty tie-breaker

Article 3 (Fiscal Residence) of the treaty has the tie-breaker for someone resident in both countries: it looks first at where you have a permanent home available, then at the further tests the article lists, in the order it sets them.

Point	What it means
Who uses it	People resident in both Norway and the US under each country's own rules, typically in the year of the move
How it is claimed	Form 8833 with the US return, under Treas. Reg. section 301.7701(b)-7 (IRS)
Risk for green card holders	Long-term residents may be treated as expatriated under section 877A

The first US return after Norway

The first US return after leaving Norway is rarely a normal one.

Situation	What applies
Arrived mid-year and passed a test	Dual-status year: nonresident before the residency starting date, resident after it
Arrived late and passed neither test	Nonresident for the year, unless the first-year choice applies (31 consecutive days and 75% presence, plus the substantial presence test next year)
Married to someone still in Norway	Special rules let some couples choose to file as residents for the whole year

Source: IRS Pub 519. See also first-year green card tax.

Your accounts back home

Once you are a US resident, bank, pension and investment accounts you keep in Norway can bring the FBAR and Form 8938, and funds held there are often treated as PFICs (Form 8621, IRS). See FBAR and FATCA and Form 8938 for who files and the thresholds.

Treaty and law references

Treaty

The IRS lists the 1971 income tax treaty, amended by a 1980 protocol. General effective date (IRS Table 3): treaty Jan. 1, 1971; protocol Jan. 1, 1982 (IRS treaty documents for Norway; treaty text; IRS Table 3).
Residence and tie-breaker: Article 3 (Fiscal Residence).
Saving clause: Article 22 (General Rules of Taxation).
Article 18 (Private Pensions and Annuities) and Article 19 (Social Security Payments), pensions.
Article 23 (Relief from Double Taxation), relief from double taxation.
Article 14 (Dependent Personal Services), employment income.

US law

US residency tests and starting dates: Code section 7701(b) (IRS Pub 519).
Treaty residence for dual residents: Treas. Reg. section 301.7701(b)-7, Form 8833 and section 6114; long-term residents: section 877A (IRS Form 8833).
Social security agreements: SSA list.

The rules of Norway on leaving the country also apply; check them with a local adviser.

How we help

Send us your arrival date, visa or green card dates and a summary of income and accounts in Norway. We confirm your US status for the year, prepare the dual-status or resident return with the reporting it needs, and Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. Quote before any work.

Common questions

Does my visa decide my US tax residence after moving from Norway?

When you meet the green card test or the substantial presence test (31 days this year and 183 weighted days over three years). Your residency starting date is generally your first day in the US that year, or your first day as a permanent resident.

What if I am resident in both Norway and the US?

Article 3 (Fiscal Residence) of the treaty breaks the tie, starting with where you have a permanent home. Claiming treaty residence in Norway on a US return needs Form 8833.

Do I report my accounts in Norway after moving to the US?

Once you are a US resident, yes: the FBAR when foreign accounts total more than US$10,000, Form 8938 above higher thresholds, and PFIC rules for many foreign funds.

Is there a US social security agreement with Norway?

Yes, in force since July 1, 1984.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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