Exigences fiscales américaines pour les résidents fiscaux américains.
Olga Guzhva • January 25, 2024
Click here to read this article in English
Lorsqu'ils envisagent d'immigrer aux États-Unis, les gens cherchent souvent à connaître les tenants et les aboutissants des différentes options de visa, le coût du départ, les possibilités d'éducation pour les enfants, mais ils s'informent rarement des implications de la fiscalité américaine. Si vous effectuez une recherche Google sur l'immigration américaine, vous trouverez de nombreuses informations sur les différents visas et leurs conditions d'obtention, sur le processus d'obtention d'une carte verte ou de naturalisation, etc. Les informations sur les règles fiscales américaines n'apparaîtront pas dans votre recherche Google, à moins que vous ne les recherchiez spécifiquement.
- Dans le cadre de la planification de votre immigration, il est très important de connaître et de comprendre les obligations fiscales américaines, en particulier si vous possédez des actifs dans votre pays d'origine.
- En outre, si vous décidez d'ouvrir votre nouvelle entreprise aux États-Unis et de demander un visa d'immigrant, tel que EB-1 ou EB-2 NIW, ou un visa de non-immigrant, tel que E-2 ou L-1, vous voudrez également savoir quels impôts vous et votre entité commerciale devrez payer.
- Même si vous n'immigrez pas aux États-Unis mais choisissez d'y travailler en vertu d'un visa temporaire de non-immigrant, vous pouvez être soumis à l'impôt américain.
En général, (1) les résidents fiscaux américains sont imposés de la même manière que les citoyens américains - sur leur revenu mondial, tandis que (2) les non-résidents sont généralement imposés sur le revenu de source américaine et sur le revenu effectivement lié à un commerce ou à une entreprise aux États-Unis.
Les revenus des résidents sont soumis aux taux d'imposition progressifs qui s'appliquent aux citoyens américains. Les résidents utilisent la table d'imposition et les barèmes de taux d'imposition qui s'appliquent aux citoyens américains et qui figurent dans les instructions du formulaire 1040 et du formulaire 1040-SR2.
La Résidence au regard du Droit Fiscal Américain
L'imposition d'une personne qui n'est pas un citoyen ou un ressortissant américain dépend de son statut de résident.
Si vous êtes résident américain, vous devez déclarer tous les intérêts, dividendes, salaires ou autres rémunérations de services, revenus de biens locatifs ou de redevances et autres types de revenus sur votre déclaration fiscale américaine. Vous devez déclarer ces montants, qu'ils soient gagnés à l'intérieur ou à l'extérieur des États-Unis.
Remarque : Le statut de résident américain aux fins de l'immigration n'est pas toujours le même que celui de résident américain aux fins de l'impôt.
Qui est Résident Fiscal Américain ?
- Un Citoyen Américain est un Résident Américain aux fins de l'impôt américain sur le revenu.
- Un immigrant qui obtient une carte verte est considéré comme un résident permanent légal aux fins de l'immigration et est considéré comme un résident fiscal américain aux fins de l'impôt sur le revenu des États-Unis.
- Un ressortissant étranger peut être considéré comme un résident américain aux fins de l'impôt sur le revenu des États-Unis en vertu du critère de présence substantielle.
- Les ressortissants étrangers peuvent choisir d'être traités comme des résidents à double statut pour cette année d'imposition si certains critères sont remplis. Pour en savoir plus, consultez la publication 519, U.S. Tax Guide for Aliens.
- Vous êtes une personne à double statut lorsque vous avez été à la fois résident et non-résident des États-Unis au cours de la même année fiscale.
- Le double statut ne fait pas référence à votre citoyenneté, mais uniquement à votre statut de résident à des fins fiscales aux États-Unis.
- Pour déterminer l'impôt américain sur le revenu à payer au titre d'un exercice fiscal à double statut, des règles différentes s'appliquent à la partie de l'année où vous êtes résident des États-Unis et à la partie de l'année où vous êtes non-résident. Les années fiscales à double statut les plus courantes sont les années d'arrivée et de départ.
Lorsque vous planifiez votre immigration aux États-Unis, une planification stratégique intelligente de votre processus d'immigration, ainsi qu'une évaluation de vos futures obligations fiscales américaines, sont essentielles pour vous permettre d'avoir l'esprit tranquille et d'éviter les écueils et les problèmes dans vos relations avec l'IRS. Pour s'y retrouver dans la complexité des lois américaines sur l'immigration et la fiscalité, il est souvent nécessaire de faire appel à un conseiller juridique professionnel. Demander l'aide d'un avocat expérimenté en matière d'immigration et connaissant bien la fiscalité américaine peut augmenter considérablement les chances de réussite de votre plan d'immigration, en garantissant le respect de ces réglementations et exigences complexes.
Si vous avez des questions sur ce que cela signifie pour vous, n'hésitez pas à prendre rendez-vous avec l'un de nos avocats expérimentés.
Nous nous ferons un plaisir de travailler avec vous!
Ce blog n'est pas destiné à fournir des conseils juridiques et rien ici ne doit être interprété comme établissant une relation avocat-client. Veuillez prendre rendez-vous avec un avocat spécialisé en droit de l'immigration avant d'agir sur la base de toute information lue ici.
If you’ve ever dreamed of bringing your culinary artistry to the United States —whether as a chef in a high-end kitchen, a pastry artisan designing edible masterpieces, or a baker introducing centuries-old family recipes to American diners—there may be a visa that fits you as well as your favorite apron. In the vibrant world of U.S. immigration, two options shine particularly bright for culinary professionals: the O-1B and the P-3 visa. While many assume these are only for Hollywood stars or folk musicians, the reality is that they’ve opened doors for creative professionals across fields—including those whose medium is flavor. Let’s start with the O-1B visa . This visa is for individuals with “extraordinary ability” in the arts, which USCIS defines as someone who has achieved distinction through national or international acclaim. Think of it as a spotlight on your achievements—whether you’ve been featured in culinary magazines, headlined food festivals, worked in renowned kitchens, or garnered praise from respected critics and chefs. You don’t need a Michelin star (though it doesn’t hurt)—you just need to prove that your skill and reputation put you in a class above the rest. With this visa, you can work in the U.S. for up to three years, with the possibility of extensions if you're still cooking up success. Now, if your passion lies in preserving and sharing your cultural heritage through cuisine, the P-3 visa may be the better fit. Designed for artists and entertainers coming to the U.S. to perform, teach, or coach as part of a “culturally unique” program, the P-3 visa is perfect for chefs trained in traditional methods who want to introduce authentic ethnic flavors to American tables. For example, a Japanese sushi master teaching regional techniques at culinary schools, a French chef recreating the rustic dishes of Provence in a farm-to-table restaurant in California, or an Italian baker bringing regional specialties like Sicilian cassata or Roman maritozzi to a bakery in Brooklyn. According to USCIS, the program must aim to “further the understanding or development of your art form,” and can be commercial or noncommercial in nature. The visa lasts for one year, with extensions available. So why are these options such a win for culinary professionals? For one, they bypass the long timelines and complexities of labor certification. They’re faster, more affordable, and allow your talent—or your tradition—to speak for itself. In an era where Americans are increasingly craving authentic global flavors, having a native expert in the kitchen isn’t just a trend—it’s an experience. And the U.S. immigration system is catching on. At Santos Lloyd Law Firm, we’ve helped countless culinary professionals find the right visa to match their dreams. Whether your story is written in saffron and smoke or flour and sugar, we’re here to help you bring it to life in the United States. Ready to take your career stateside? Contact us to get started—because your next chapter may be just one visa away.
In recent months, the U.S. government has intensified its vetting procedures for individuals seeking entry into the United States, whether through visa applications abroad or inspection at ports of entry. This shift, prioritized by the current administration, is having a noticeable impact on immigrants, visa holders, and even lawful permanent residents (LPRs). At U.S. consulates worldwide, applicants are experiencing increased delays , often being placed into administrative processing under Section 221(g) or referred for Security Advisory Opinions (SAOs) , which can significantly prolong visa issuance. Officers are now engaging in deeper reviews of applicants' backgrounds, including their t ravel histories, social media accounts, and foreign ties . This scrutiny applies to a wide range of visa categories, from visitor visas to employment-based petitions. Importantly, officers are exercising broader discretion when deciding who qualifies for a visa, making the process more unpredictable, even for applicants with strong cases. This enhanced vetting does not end at the consulate. Individuals entering the U.S. — even those with valid visas or green cards — are increasingly subject to prolonged secondary inspections by Customs and Border Protection (CBP). Officers may ask detailed questions about prior immigration history, travel patterns, and social media activity. In some cases, travelers are asked to provide access to their electronic devices for further inspection. There are also growing reports of travelers being referred to deferred inspection or even issued a Notice to Appear (NTA) for removal proceedings, despite previously lawful entries. While some of these practices have existed in the past, the current administration has formalized and expanded them. Experts warn that additional travel restrictions or targeted bans could also emerge as part of the administration’s enforcement priorities. For employment-based applicants, these delays and complications can severely impact U.S. businesses and foreign nationals who contribute critical skills to the U.S. economy. It is more important than ever to be well-prepared before attending a visa interview or traveling internationally. Understanding your rights and preparing thoroughly can help you navigate this uncertain landscape. At Santos Lloyd Law Firm, P.C. , our immigration attorneys are ready to guide you through this evolving process and ensure you are informed, supported, and protected. Please contact us if you have questions or need assistance.
On March 31, 2024, U.S. Citizenship and Immigration Services (USCIS) implemented a policy update that limits gender marker selections on all immigration forms and systems to two biological sexes: male and female. This change eliminates the option for applicants to select a non-binary or “X” gender marker—an option that had previously been permitted on some forms. While USCIS emphasizes that this update does not change who qualifies for immigration benefits, it may significantly impact how certain applications—particularly asylum claims based on gender identity-related persecution—are understood and evaluated. What Has Changed? Under the revised policy, applicants may now only choose “Male” or “Female” when completing USCIS forms. The ability to select a non-binary or third-gender option is no longer available. Applicants may still request to change their gender marker with USCIS, but only within the male/female binary. Supporting documentation, such as medical or legal records, is not required to make the change. This means that transgender individuals can still align their gender marker with their identity—if it falls within the two binary categories—but non-binary individuals are no longer represented. The change follows guidance issued by the federal Office of Management and Budget (OMB), which called for greater consistency in the collection of sex and gender data across federal agencies. Impact on Asylum Applicants This policy update is especially important for individuals applying for asylum based on persecution related to their gender identity. Under U.S. immigration law, asylum is available to people who have suffered persecution—or fear future persecution—based on their membership in a “particular social group.” This includes people targeted for being transgender, gender non-conforming, or otherwise not aligning with socially expected gender roles in their home country. Although the legal standard for asylum remains unchanged, the removal of the non-binary gender marker could make it harder for some applicants to clearly present and document their identity. In asylum cases, credibility and clarity are crucial. The ability to accurately reflect one’s gender identity on official forms can play an important role in establishing the foundation of a persecution claim. Now, applicants who identify as non-binary or outside the traditional male/female categories may be forced to select a gender that does not align with their lived experience. This could lead to confusion in their case file or require additional explanation during interviews or hearings. This policy could weaken the strength of some asylum claims—not because the underlying facts have changed, but because the official forms now fail to reflect the applicant’s true identity. For example: A non-binary person applying for asylum after being targeted in their home country may now have to select “Male” or “Female” on their asylum application, despite not identifying as either. This mismatch may lead adjudicators to question the applicant’s identity, possibly weakening the strength of the claim or requiring added clarification and documentation. In defensive asylum cases—where applicants are in removal proceedings—such inconsistencies could create unnecessary hurdles and complicate the evidentiary presentation. What Can Applicants Do? Despite the change, individuals can still pursue asylum based on gender identity. The underlying eligibility criteria remain the same. However, applicants should be prepared to clearly explain any differences between their stated identity and the gender marker required on USCIS forms. Applicants are encouraged to: Include a personal declaration explaining their gender identity in detail and how it relates to their fear of persecution. Provide evidence such as affidavits, country condition reports, or expert testimony that supports the claim. Work with an experienced immigration attorney who can help present the claim effectively and prepare for any questions that might arise from the new form limitations. The new USCIS policy on gender markers may seem like a technical update, but for asylum seekers fleeing gender-based persecution, it has real implications. While individuals are still legally eligible to seek protection, the limitation to binary gender options could make it more difficult to fully and clearly present their case. If you or someone you know is facing immigration challenges related to gender identity—or is concerned about how this policy may impact an asylum claim—please contact Santos Lloyd Law Firm to schedule a consultation with one of our experienced immigration attorneys. We’re here to help ensure your voice is heard and your case is handled with the care and expertise it deserves.
