For people relocating from South Africa to the United States

Moving to the US From South Africa: Your First US Tax Year

Relocating from South Africa? The US decides tax residence by its own tests, your first year is usually split in two, and the US-South Africa 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 South Africa 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 South Africa, Article 4 (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 4 (Residence)
Social security agreement: None on the SSA list
Accounts in South Africa: 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 South Africa all go through the same two tests; some visa holders can exclude days. Try the calculator.

The first US return after South Africa

The first US return after leaving South Africa 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 South Africa	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.

Dual residence with South Africa

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

Your accounts back home

Once you are a US resident, bank, pension and investment accounts you keep in South Africa 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 1997 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 1998 (IRS treaty documents for South Africa; treaty text; IRS Table 3).
Residence and tie-breaker: Article 4 (Residence).
Article 18 (Pensions and Annuities), pensions.
Article 23 (Elimination of 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 South Africa on leaving the country also apply; check them with a local adviser.

How we help

We start with your travel dates and your last South African 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 South Africa?

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 South Africa and the US?

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

Do I report my accounts in South Africa 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 South Africa?

No, South Africa is not on the SSA list of agreement countries.

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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