For people relocating from Slovakia to the United States

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

Relocating from Slovakia? The US decides tax residence by its own tests, your first year is usually split in two, and the US-Slovakia treaty settles dual residence. Here is how each piece works.

Substantial presenceGreen card testDual-status yearTie-breakerSocial security

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Quick answer

When does someone moving from Slovakia 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 Slovakia, Article 4 (Resident) 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 4 (Resident)
Social security agreement: Yes, since May 1, 2014
Accounts in Slovakia: 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 Slovakia all go through the same two tests; some visa holders can exclude days. Try the calculator.

Dual residence with Slovakia

The US tests in Pub 519 do not override a treaty's own residence rules (IRS Pub 519). For people moving from Slovakia: Article 4 (Resident) 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.

Your dual-status first year

Your first US year is usually split. Before your residency starting date you are a nonresident, taxed only on US income; from that date you are a resident, taxed on worldwide income, including anything earned in Slovakia after the date. This is a dual-status year (IRS Pub 519).

Under the substantial presence test, the starting date is generally your first day in the US that year; up to 10 days can be ignored if you kept a closer connection and tax home abroad.
Under the green card test, it is the first day you are in the US as a permanent resident.
If you arrive late in the year and miss both tests, the first-year choice can let you be treated as resident for part of it: 31 days in a row in the US and presence on 75% of the days from then to year end, and you must meet the substantial presence test the following year.

Accounts left in Slovakia

Keeping a Slovak 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.

Treaty and law references

Treaty

The IRS lists the 1993 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 1993 (IRS treaty documents for Slovak Republic; treaty text; IRS Table 3).
Residence and tie-breaker: Article 4 (Resident).
Saving clause: paragraph 3 of Article 1 (General Scope).
Article 19 (Pensions, Annuities, Alimony and Child Support), pensions.
Article 24 (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 Slovakia on leaving the country also apply; check them with a local adviser.

How we help

We start with your travel dates and your last Slovak 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.

Moving from other countries

All countries: moving to the US, by country. From Canada: moving from Canada to the US.

Common questions

When do I become a US tax resident after moving from Slovakia?

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 Slovakia and the US?

Article 4 (Resident) of the treaty breaks the tie, starting with where you have a permanent home. Claiming treaty residence in Slovakia on a US return needs Form 8833.

Do I report my accounts in Slovakia 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 Slovakia?

Yes, in force since May 1, 2014.

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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