I got my green card in November 2025 and I filed the tax return for 2025 declaring the income from nov 2025. Should I declare income for which tax was paid in india

[eumapathy48]

New immigrant in 2025 in November should file tax returns including income for whole year

[pk]

@eumapathy48 , Namaste ji

(a)  For the year 2025,  need to know when did you enter the country?   I ask because  while under the GreenCard test you became a resident for the tax year 2025, the start of the residency is based on your first  day of legal presence.    So please can you tell when did you enter the country  with any visa  during 2025 ?  

(b)Note that as a US person ( Citizen/GreenCard/ Resident for Tax purposes ), your world income is taxable to the US.    That is why we need to know your filing status during all of 2025.

(c)  While a US Resident / US Person for incomes  that were earned  from foreign source is taxable by the US ( absent a  tax treaty  assertion ),  taxes paid to a foreign country is generally eligible  for US Foreign Tax Credit.

(d)  Note that because US and India Tax Calendar are different , there is need for  allocation of income and  taxes paid thereon.

(e) Generally it is a bad idea to use  TDS amount  for claiming  Foreign Tax Credit -- you should wait till ITR has been submitted and accepted by  IT.

Please answer my questions  and I will circle back -- yes ?

Namaste ji

pk

[eumapathy48]

I entered on 18 November 2025

that was the first entry in 2025 and no previous entries 

Is it important to mention my income in india for the year 2025 or just what I earned from nov

[pk · Accepted solution]

Namaste ji.  Thank you for your answers to my questions.

 For the year 2025:

US will tax you  on world income ( i.e. income of all types and from everywhere ) from the date of becoming a US person ( citizen/GreenCard/Resident for tax purposes.  Thus in your particular case  all income attributable  to  dates  11/18/2025 through 12/31/2025 is taxable income to US.  You report all this income on form 1040.

Did you really file your return already and if so how?   I ask because , you needed to use ONLY itemized deduction and not standard deduction.   What was your filing status ?

For the period 01/01/2025  through 11/17/2025 period, US taxes you ONLY on US sourced / connected income.  This is reported on form 1040-NR ( not supported by TurboTax ).

Ideally you should be filing as a Dual Status --  covering the whole calendar year ---  (a)  1040-NR covering US income  during 01/01/2025  thru 11/17/2025 on form 1040-NR;  (b) 1040 covering world income during  11/18/2025 through 12/31/2025 on form 1040  and marked at top with " DUAL STATUS FILER".

This would generally require signature, date  and therefore file by mail.

For 2026 onwards, being GC, you always file form 1040 covering all income.  Note that if part of your income is govt. pension from a foreign govt / Social Security, there may be treaty considerations -- the type of pension  is important.

Is there more I can do for you ?

Namaste ji

pk

@eumapathy48