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@pk Thank you again!

For example:

1. We arrive in the US

2. I fill out the W-4 form and set status as MFJ.

3. Before 15 April, we become US residents, and it means that I do not need to pay any additional taxes, right ?

 
But in case if we arrive in the US, for example, 25 December, fill out the W-4 form with status MFJ and not become US citizens before 15 April, it means that I need to pay additional taxes as for a “Single or Married filing separately”. Is it correct ?