For people relocating to the United States
Moving to the US: Your First US Tax Year, by Country
The US residency tests are the same for everyone. What changes with the country you leave is the treaty tie-breaker and the social security agreement. Pick your country.
Quick answer
Does the country I move from change my US tax residency?
Not the US tests: the green card test and the substantial presence test apply to everyone. The country matters for the treaty tie-breaker if you are resident in both places, and for whether a social security agreement exists.
At a glance
- Who it is for
- People moving to the US from another country
- Same everywhere
- Green card and substantial presence tests; dual-status first year
- What differs
- The treaty tie-breaker and the social security agreement
- Countries
- 46; Canada has its own guide
Pick your country
Residence articles from the treaty texts on irs.gov; social security agreements from the SSA list; checked November 11, 2026.
| Country | Treaty residence article | Social security agreement |
|---|---|---|
| Australia | Article 4 (Residence) | Since October 1, 2002 |
| Austria | Article 4 (Resident) | Since November 1, 1991 |
| Bangladesh | Article 4 (Fiscal Domicile) | None |
| Belgium | Article 4 (Resident) | Since July 1, 1984 |
| Bulgaria | Article 4 (Resident) | None |
| Chile | Article 4 (Residence) | Since December 1, 2001 |
| China | Article 4 (Residence), by competent authorities | None |
| Cyprus | Article 3 (Fiscal Residence) | None |
| The Czech Republic | Article 4 (Resident) | Since January 1, 2009 |
| Denmark | Article 4 (Residence) | Since October 1, 2008 |
| Egypt | Article 3 (Fiscal Residence) | None |
| Estonia | Article 4 (Resident) | None |
| Finland | Article 4 (Residence) | Since November 1, 1992 |
| France | Article 4 (Resident) | Since July 1, 1988 |
| Germany | Article 4 (Residence) | Since December 1, 1979 |
| Iceland | Article 4 (Resident) | Since March 1, 2019 |
| India | Article 4 (Residence) | None |
| Indonesia | Article 4 (Fiscal Residence) | None |
| Ireland | Article 4 (Residence) | Since September 1, 1993 |
| Israel | Article 3 (Fiscal Residence) | None |
| Italy | Article 4 (Resident) | Since November 1, 1978 |
| Japan | Article 4 (Residence) | Since October 1, 2005 |
| Latvia | Article 4 (Resident) | None |
| Lithuania | Article 4 (Resident) | None |
| Malta | Article 4 (Resident) | None |
| Mexico | Article 4 (Residence) | None |
| Morocco | Article 3 (Fiscal Residence) | None |
| The Netherlands | Article 4 (Resident) | Since November 1, 1990 |
| New Zealand | Article 4 (Residence) | None |
| Norway | Article 3 (Fiscal Residence) | Since July 1, 1984 |
| The Philippines | Article 3 (Fiscal Residence) | None |
| Poland | Article 4 (Fiscal Residence) | Since March 1, 2009 |
| Portugal | Article 4 (Residence) | Since August 1, 1989 |
| Romania | Article 3 (Fiscal Residence) | Since September 1, 2026 |
| Slovakia | Article 4 (Resident) | Since May 1, 2014 |
| Slovenia | Article 4 (Residence) | Since February 1, 2019 |
| South Africa | Article 4 (Residence) | None |
| South Korea | Article 3 (Fiscal Domicile) | Since April 1, 2001 |
| Spain | Article 4 (Residence) | Since April 1, 1988 |
| Sri Lanka | Article 4 (Resident) | None |
| Sweden | Article 4 (Residence) | Since January 1, 1987 |
| Switzerland | Article 4 (Resident) | Since November 1, 1980 |
| Thailand | Article 4 (Residence) | None |
| Turkey | Article 4 (Resident) | None |
| Ukraine | Article 4 (Residence) | None |
| The United Kingdom | Article 4 (Residence) | Since January 1, 1985 |
Same rules for everyone
US tax residence comes from Code section 7701(b): the green card test or the substantial presence test (IRS Pub 519). The first year is usually dual-status. Moving from Canada? See moving from Canada to the US. Forms we handle: forms we prepare.
Common questions
When do I become a US tax resident?
When you meet the green card test or the substantial presence test; the first year is usually dual-status.
What is a treaty tie-breaker?
A rule in a tax treaty that decides which country you are resident in for treaty purposes when both countries treat you as resident.
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.
- IRS: Publication 519, U.S. Tax Guide for Aliens
- IRS: Form 8833
- SSA: U.S. International Social Security Agreements
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.
Related guides: First-year green card tax, Substantial presence calculator, Americans abroad by country.
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