Moving to the U.S.
Plan Your U.S. Tax Transition Before You Move
Becoming a U.S. tax resident generally means being taxed on worldwide income and taking on international reporting obligations. Most of the meaningful planning opportunities exist before residency begins — and narrow considerably afterward.
What we review before you arrive
- U.S. tax residency and the residency start date
- Substantial presence considerations
- Worldwide-income taxation
- Pre-immigration tax planning
- Foreign companies and trusts
- Foreign investments and PFIC exposure
- Foreign pensions
- Gifts and asset transfers
- State-residency planning
- Timing of income, gains, and transactions
- Reporting beginning with the first U.S. tax year
Why timing matters
Gains realized before residency begins are generally outside the U.S. net; the same gains realized afterward may not be. Foreign mutual funds that are ordinary investments abroad can become PFICs with punitive treatment once you are a U.S. taxpayer. Foreign company structures that are efficient at home may trigger controlled foreign corporation reporting and current income inclusions. Reviewing these items on a defined timeline before arrival is the core of pre-immigration planning.
Choosing where you land
State residency is a separate question from federal residency. Florida imposes no personal income tax, which is one reason many arriving families evaluate South Florida, but the analysis depends on where you live, work, and hold property. We look at the combination rather than one factor.
Frequently asked questions
When does U.S. tax residency start?
It depends on the basis for residency — lawful permanent residence, the substantial presence test, or an election. The start date determines which income and transactions fall inside the U.S. system, so it should be confirmed before you plan around it.
Is it too late if I already moved?
Not necessarily. Some planning remains available after arrival, and accurate first-year reporting is itself valuable. Options are simply broader before residency begins.
Plan Before You Move or Invest
Pre-immigration planning for individuals and families before U.S. tax residency begins.