How is my home income taxed in America?

[sondmitry]

If I’m a permanent resident (a green card holder) since 9/1/2024 and I’m leaving today for home, should I pay taxes in US on the income I’ve received in my home country this year?

[tagteam]

Check back here later. I will page Champ @pk.

[sondmitry]

Thanks, I’m good. I’m gonna send a first year choice statement to IRS.

[pk · Accepted solution]

@sondmitry ,  what I am getting from your short post and reply to my colleague @tagteam , is 

(a) you were admitted to USA with a GreenCard  on 09/01/2024.  Thus you are a US person and taxed on your world income for the calendar/Tax year 2024.

(b) assuming that you  had no other stay in the USA during year 2024 or earlier, your  Resident period starts on 09/01/2024  ( the first full 24 hr day present in the USA ).

(c) This implies that your world earnings  from 09/01/2024 till 12/31/2024 is subject to US taxes  ( Federal, State  and FICA/SECA ).

(d) You ARE NOT eligible for first year choice -- for the year 2024 since you have passed the GreenCarxd test.

Please provide more info on your situation , so we can answer with specifics on your case --- when did you enter the country, which country are you from,  are you married  and if so to  US person  ( citizen/GreenCard / Resident for Tax Purposes),  when and why are you leaving the USA ( business/ abandoning GreenCard/ other reasons etc. ).  The more detailed your answer(s)  the  more specific our answers  will be .  Please answer.

I will circle back once I hear from you.

[sondmitry]

Hi, thank you so much for your answers @pk @tagteam!

1. I entered the country in August 28

2. I left the country in September 28

3. Russia

4. I’m doing construction business in Russia, I should finish my current projects before I move to the United States.

5. DV, I’m single

[pk · Accepted solution]

@sondmitry , we have a small problem.

Please see this from the IRS  ( and there is a similar note from the US Treasury)-->

A-2024-26 (irs.gov)

There is effectively no tax treaty between US and Russia -- most of the articles are suspended as of Aug. 16th 2024.   Would suggest you discuss  your situation with a Tax  Attorney familiar with International taxation.   It would take me too long to go through article by article and  delineate effects on your particular situation.  Also  one has to allocate the treaty benefits between the period when the treaty was effective vs. when suspended.   You can see the 1992 USD-Russia Treaty here -->

Federation Russia (Rev. 7-1999) (irs.gov)

The suspended articles are  article 1  ( para 4 ), Articles 5 - 21 and 23.

Is there more I can do for you ?

[sondmitry]

@pk, thank you!