US tax rules for people with a foot in two countries

Find the filing you did not know existed.

On a visa, with savings back home, selling a US flat from abroad, or holding new startup shares: a few US rules catch people who never heard of them. Start from your situation. Each one leads to a calculator.

Take the 8-question checklist Browse by situation

Part I

Find your situation

  1. 1I live in the US on a visaWhether you file as a resident or a nonresident depends on a day count over three years, not on your visa alone.183-day test
  2. 2I have bank or pension accounts outside the USUS persons may have to report them once the combined highest balance passes $10,000, on a separate form from the tax return.FinCEN 114 · 8938
  3. 3I need to convert those balances to dollarsThe official Treasury December 31 rate for each year, for the currency your account is in.Treasury rates
  4. 4I am selling US property as a foreignerThe buyer may have to withhold part of the price for the IRS. See how much, when it is due, and what may come back.FIRPTA · 8288
  5. 5I own US assets and do not live in the USUS real estate and US shares can be subject to US estate tax, with an exemption of only $60,000 for nonresidents.706-NA
  6. 6I just received restricted startup sharesAn 83(b) election has a hard 30-day window. Get the exact last day, adjusted for weekends and holidays.30 days
Part II

Not sure which applies?

Answer eight yes-or-no questionsAll on one page, no sign-up. You get a short list of the rules that may apply to you, each with the calculator to check it.Start the checklist
Part III

Read before relying on any number

This site is general information, not tax or legal advice. Tax rules, thresholds and forms change, sometimes every year. Where a figure changes by year, the calculator says which year it uses. Treaties, dual-status years and state rules can change the answer.

Two Shores is independent and is not affiliated with the IRS, the Treasury or FinCEN. For your own case, confirm with a qualified tax professional and the official sources linked at the foot of each page.