For people relocating from Romania to the United States

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

Moving from Romania to the US changes your tax position in stages. This guide covers when US residency starts, the dual-status first year, the treaty tie-breaker and what happens to accounts you keep in Romania.

Substantial presenceGreen card testDual-status yearTie-breakerSocial security

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Quick answer

When does someone moving from Romania 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 Romania, 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 September 1, 2026
Accounts in Romania: FBAR, Form 8938 and PFIC rules can apply once resident

Arriving from Romania: which test applies

There is no form that makes you a US tax resident. It happens automatically under Code section 7701(b) once you pass either test (IRS Pub 519). A green card does it from the first day you are in the US with permanent resident status. Without one, the substantial presence test does it once you have 31 days this year and 183 weighted days over three years.

Someone arriving from Romania with no earlier US days needs to arrive by early July and stay for the rest of the year to pass the substantial presence test in the first year. The calculator shows the date for your arrival.

Dual residence with Romania

The US tests in Pub 519 do not override a treaty's own residence rules (IRS Pub 519). For people moving from Romania: 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. A US return that relies on the tie-breaker needs Form 8833 (IRS), and long-term green card holders should check the section 877A consequences first.

The first US return after Romania

The first US return after leaving Romania 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 Romania	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.

Accounts left in Romania

Keeping a Romanian bank account or pension after the move is normal, but from your residency starting date the US wants to know about it. The reports are the FBAR, Form 8938 and, for many non-US funds, the PFIC rules on Form 8621 (IRS). Thresholds and deadlines: FBAR and FATCA, Form 8938.

Sources for moving from Romania

Treaty

The IRS lists the 1973 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 1974 (IRS treaty documents for Romania; treaty text; IRS Table 3).
Residence and tie-breaker: Article 3 (Fiscal Residence).
Article 16 (Private Pensions and Annuities) and Article 17 (Social Security Payments), pensions.
Article 21 (Relief from Double Taxation), relief from double taxation.
Article 15 (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 Romania on leaving the country also apply; check them with a local adviser.

How we help

We start with your travel dates and your last Romanian tax year, work out the residency starting date and whether the treaty tie-breaker applies, then prepare the US return and any Form 8833. Gurleen Kaur, CPA (BC and Washington), signs. You get a written quote first.

Common questions

Am I a US tax resident in my first year after leaving Romania?

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 Romania 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 Romania on a US return needs Form 8833.

Do I report my accounts in Romania 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 Romania?

Yes, in force since September 1, 2026.

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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