Fiscalité des résidents américains : carte verte ou présence substantielle

Santos Lloyd Law Team • March 28, 2024

Click here to read this article in English


ISi vous êtes un résident américain au sens de la section 7701(b)(1)(A) de l'Internal Revenue Code (IRC), un immigrant doit comprendre les obligations fiscales américaines.

Lorsque vous êtes résident permanent, vos revenus mondiaux sont soumis à l’impôt sur le revenu américain de la même manière qu’un citoyen américain.

Vous êtes un résident fiscal des États-Unis si vous remplissez soit le test de la carte verte, soit le test de présence substantielle pour l’année civile.

1. Le test « Carte verte » signifie que vous possédez une carte de résident permanent, formulaire I-551, également connue sous le nom de « carte verte », à tout moment de l'année civile.
  • Vous continuez à avoir le statut de résident américain, sauf si : vous renoncez et abandonnez volontairement votre statut de résident, ou votre statut de résident prend fin, soit par l'USCIS, soit par un tribunal fédéral américain. 
Si vous remplissez le test de la carte verte à tout moment au cours de l'année civile, mais ne remplissez pas le test de présence substantielle pour cette année-là, la date de début de votre résidence est le premier jour où vous êtes présent aux États-Unis en tant que résident permanent légal. Autrement dit, si vous possédez votre carte verte depuis moins d’une année civile complète, vos obligations fiscales pourraient être moindres et sont calculées comme suit: 

2. Afin de satisfaire au test de présence substantielle, vous devez être physiquement présent aux États-Unis au moins:
  • 31 jours au cours de l'année en cours, et
  • 183 jours pendant la période de 3 ans qui comprend l'année en cours et les 2 années immédiatement antérieures, en comptant
a. Tous les jours où vous avez été présent dans l'année en cours, et
b. 1/3 des jours de présence la première année précédant l'année en cours, et
c. 1/6 des jours de présence la deuxième année précédant l'année en cours.

En d’autres termes, un examen rétrospectif s’applique lors du calcul du critère de présence substantielle aux fins fiscales américaines. Si un titulaire de carte verte ne satisfait pas à un critère de présence substantiel, il est alors soumis à l'impôt sur le revenu américain de la même manière qu'un citoyen américain MAIS SEULEMENT pour une partie de l'année civile, à compter de la date à laquelle il devient résident permanent des États-Unis.

Naviguer dans les complexités des lois américaines sur l’immigration et la fiscalité nécessite souvent des conseils juridiques professionnels. Demander l'aide d'un avocat spécialisé en droit de l'immigration et connaissant bien la fiscalité américaine peut améliorer considérablement les chances de réussite de votre planification en matière 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 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.

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