@SergiiB , just to restate your situation :
(a) Non-Resident Alien ( Ukraine citizenship ) arrives in the USA on Nov 15th. 2023 with work visa
(b) Spouse and children all enter the USA on the same day with work permit and SSN ---- Social Security Number .
This implies the following :
1. For the year 2023, the taxpayer is a Non-Resident Alien and therefore is taxed ONLY on US sourced income, must use itemized deduction.
2. The tax payer ( non-student / non-trainee ) and on receiving 1099-NEC compensation must pay Social Security and Medicare taxes to the tune of 15.3% ( called SECA -- Self-Employment version of FICA )
3. The tax payer , generally may meet the requirements of asserting request for First Year Resident --- but the residency start date is still the first full day after arrival and cannot file return till after meeting Substantial Presence Test ( 183 days present counting all the days present in 2023, 1/3 rd the days in 2022 and 1/6th the days present in 2020 ). In your particular case and assuming that this 2023 entry to USA is a first within the last three years, you would NOT meet SPT in 2023.
4. In 2024, some where in May / June ( for the example articulated ), you would be a Resident for Tax purposes and therefore for the year you would generally be dual status -- Non-Residence till SPT and Resident thereafter. Depending on how you proceed , you could be a resident for the full year and therefore be able to use the Standard Deduction ( it requires a full year of residency / presence ), be taxed on world income..
5. I n all cases though as a self-employed tax payer you are under the SECA rules i.e. 15.3% of net income taxed as contribution to Social Security and Medicare. A W-2 employee on the other hand shares the 15.3% ( on a 50-50 basis ) with the employer.
Does this answer your questions regarding this subject ? Is there more I can do for you ?
Welcome to the USA , whenever you choose to come and contribute to this country .
pk
