Is money made before becoming a legal US resident taxed?

[Jorge200178]

I was an international employee, that company was deducting money for retirement as per its international plan, I was not working in the US neither holding any green card or citizenship for the US. I moved to US, contributions stopped, I start paying income taxes from 2010 to 2022,  I was hired by another company in 2023 and this company as expected closed my international account and sent the money (2003- 2010) contributions to my US checking .. is this money consider income I have to pay taxes ? Considering that it was generated before my time in the US and before I become US resident.

[Anonymous_]

@pk

[TomD8]

This IRS reference gives the rules for your situation:

https://www.irs.gov/businesses/the-taxation-of-foreign-pension-and-annuity-distributions

[Jorge200178]

Thank you for sharing.  From IRS documents, I fall in the category of foreign contributions while a nonresident of USA.