foreign income before coming to us

[andreal]

I moved to US at end of June on H1 visa and my wife on H4 visa. When filing tax return, we chose to be considered as resident aliens. My question is regarding our salary income before moving to US. Should we add it in our taxable income? And is there a way to be exempt from it? Thanks

[LinaJ2020 · Accepted solution]

Yes, you should add your foreign income made before moving to the US as your taxable income on your US tax return. 

As a resident, you are required to report worldwide income you earned within the year 2019.  This includes the foreign income you made before moving to the United States.  However, if you meet certain requirements of a tax treaty between your home country and the United States, you might be able to claim an exemption on your tax return.  To see if there is a tax treaty benefit applies to you, please click here 

Tax treaty