Filing as L1 Visa holder (passed presence test)

[aniket2363]

Hi, 

Background for me:

1. Moved to USA on 1 June 2022 on L1 visa and before that was working in Japan from 1 Jan to 30 May 2022. 
2. I have been in USA for more than 183 days so pass the presence test. 
3. I will file my 1040 and report account details in FBAR. 

Questions that I have:

1. Do I need to report income and pay taxes in USA that I had in Japan from Jan to May ? I already have paid taxes for it in Japan. So, it seems weird to pay / file for income which I made before entering USA first time. 

2. Apart from FBAR, what all other forms do I need to fill ? I researched a bit online and for L1 and need to fill FATCA Form 8938 as well. 

Thanks in advance for the guidance. 

[MaryK4]

You will want to use the rules for the First-Year Choice.  Under the rule, you can choose to be treated as a U.S. resident for part of the current year and be taxed as a dual-status alien for the current year so you would only pay taxes on the income after you established tax residency.  See Tax Residency Status – First-Year Choice.

Other than the FBAR and 8938, you may only have additional filing requirements if you received gifts or are the beneficiary of a foreign trust.