Existe-t-il des règles fiscales américaines qu'un immigrant doit connaître ?

Olga Guzhva • Mar 14, 2024

Click here to read this article in English


Selon la publication 519 (2023), U.S. Tax Guide for Aliens, un non-résident qui devient un résident américain en vertu du critère de présence substantielle au cours de l'année fiscale suivante peut choisir d'être traité comme un résident à double statut pour cette année fiscale si certains critères sont remplis.

  • Vous avez une année fiscale à double statut lorsque vous avez été à la fois un étranger résident et un étranger non-résident au cours de la même année.
  • Le double statut ne fait pas référence à votre citoyenneté, mais uniquement à votre statut de résident immigrant aux États-Unis. 
  • Pour déterminer l'impôt américain sur le revenu dont vous êtes redevable au titre d'un exercice fiscal à double statut, des règles différentes s'appliquent à la partie de l'année où vous êtes résident américain et à la partie de l'année où vous êtes non-résident.
o Lorsque vous êtes résident américain, vous êtes imposé sur les revenus provenant de toutes les sources. En outre, les revenus provenant de sources situées en dehors des États-Unis sont imposables si vous les recevez pendant que vous êtes un étranger résident.
. Ces revenus sont imposables même si vous les avez gagnés alors que vous étiez un étranger non résident ou si vous êtes devenu un étranger non résident après les avoir perçus et avant la fin de l'année.
  • Les années fiscales à double statut les plus courantes sont les années d'arrivée et de départ.
Les complexités des lois américaines sur l'immigration et la fiscalité nécessitent souvent des conseils juridiques professionnels. Si vous avez des questions sur ce que cela signifie pour vous, n'hésitez pas à prendre rendez-vous avec notre cabinet. 

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.

Olga Guzhva



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By Denice Flores 02 May, 2024
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