Fiscalité des résidents américains : carte verte ou présence substantielle
Santos Lloyd Law Team • March 28, 2024
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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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On September 14, 2026, the U.S. District Court for the District of Massachusetts issued a nationwide preliminary injunction in Presidents' Alliance on Higher Education and Immigration v. U.S. Department of Homeland Security , halting the implementation of the Department of Homeland Security (DHS) final rule that was scheduled to eliminate “duration of status” (D/S) on September 15, 2026. As a result of this nationwide order, DHS is blocked from enforcing fixed periods of admission for F-1 students, J-1 exchange visitors, and I media representatives while the litigation moves forward. Because the current “duration of status” framework remains in full effect, F, J, and I visa holders are not required to file Form I-539 extension of stay applications to remain in valid status beyond program end dates at this time. Furthermore, restrictions on academic transfers, constraints on enrolling in second programs at the same degree level, 240-day caps on continued employment while extensions are pending, and shortened grace periods do not apply during the injunction. F-1 nonimmigrants retain the full 60-day post-completion grace period, and J-1 holders maintain their 30-day grace period. However, please note that this preliminary injunction is not a final ruling invalidating the rule , and a status conference is scheduled for October 2, 2026, to determine next steps in the litigation. Immediate Practice Tips: Inspect I-94 Travel Records Upon Reentry: F, J, and I visa holders currently admitted under D/S retain their status and should continue to be readmitted under D/S following international travel until the injunction is lifted. However, because the I-94 record controls legal stay, travelers must inspect their CBP-issued Form I-94 immediately upon reentry to confirm the "Admit Until Date" states "D/S" rather than a specific expiration date. If a specific date is mistakenly recorded, contact a local CPB Deferred Inspection Site. Notify HR and Review Workplace Compliance: Employers sponsoring F-1 or J-1 employees should inform HR and hiring managers that the September 15 fixed-period rule is postponed and standard D/S rules govern. This development does not alter standard filing windows or Form I-9 verification procedures for post-completion OPT or STEM OPT extensions. Maintain Operational Readiness and Defer Unnecessary Filings: Visa holders and employers should defer travel or filing strategy decisions made solely in anticipation of the fixed-admission rule. Because DHS may appeal or the court could alter the timeline on short notice, institutions and visa holders should maintain readiness to adjust plans if implementation resumes. There are many evolving components to this litigation. If you are an F-1, J-1, or I visa holder, sponsoring institution, or employer, you should proactively coordinate with your international student office and legal counsel to protect your status and monitor upcoming court proceedings.
The Department of Homeland Security (DHS) published its final rule eliminating the longstanding "duration of status" (D/S) policy for F, J, and I visa holders, replacing it with a fixed period of admission effective September 15, 2026. This rule requires that those who need additional time to complete their programs must file Form I-539 with USCIS or travel abroad and seek to reenter to extend their authorized period of stay. F and J visa holders present in the U.S. and in valid status on September 15, 2026, will be allowed to remain in the United States until the Program End Date listed on their current Form I-20 (for F-1s) or Form DS-2019 (for J-1s), up to a maximum of four years (until September 15, 2030) plus a 60-day grace period for F-1s and a 30-day grace period for J-1s, without filing an Extension of Status request with USCIS. However, this safety net only applies while staying in the U.S.; international travel and subsequent reentry after September 15, 2026 will result in readmission under the new rule with an I-94 that expires on the Program End Date or Employment Authorization Document (EAD) expiration, but no later than four-years after their date of re-entry. Additionally, once re-admitted under the new rules, F-1s will only receive a 30-day grace period. Immediate Practice Tips: Any F-1 or J-1 nonimmigrant currently in the U.S. who plans to change programs, start a new degree level, or needs more time to complete their studies must work with their school or program sponsor to update their SEVIS record and receive an extended Form I-20 or DS-2019 before September 15, 2026. Eligible F-1 students should submit their post-completion OPT or STEM OPT work authorization applications (Form I-765) before September 15, 2026, to secure their status and drastically reduce the likelihood of needing a Form I-539 extension application. Any F-1 student who is eligible to apply for OPT or STEM OPT before March 18, 2027, should do so as soon as they are eligible to file their Form I-765. Since F-1s can file OPT applications up to 90 days in advance of graduation, F-1 students graduating before June 15,2027, should be able to file their OPT applications before March 18, 2027, and should do so to avoid also having to file Form I-539 to extend their stay. Thus, most F-1 students graduating in December 2026 and May/June 2027 should be able to take advantage of the transition rule’s delay in having to file Form I-539 applications and should only need to file Form I-765 to apply for OPT. Incoming F-1 and J-1 students who can enter the United States before the September 15, 2026 effective date (within the permissible 30-day window prior to their program start) should do so to benefit from the transition rules, including the full 60-day F-1 grace period and deferred extension requirements. Students (F-1 and J-1) who are planning international travel should return before the effective date if possible to preserve their transition benefits. There are many parts of the rule that are not discussed here. If you are currently an F-1 or J-1 visa holder, you should proactively coordinate with your institutions and international office to protect your status and stay informed.
U.S. Citizenship and Immigration Services (USCIS) has released updated policy guidance detailing how officers will evaluate "public charge" inadmissibility for individuals applying for green cards through adjustment of status. This update follows a Department of Homeland Security (DHS) final rule that rescinds the 2022 public charge regulations. The new policy takes effect on September 18, 2026 , and applies to all green card applications (Form I-485) postmarked or submitted on or after that date. Who Is Subject to the Public Charge Rule? Most family-based and employment-based green card applicants will be subject to the public charge ground of inadmissibility. This includes spouses, children, and parents of U.S. citizens or legal permanent residents, as well as most employment visa preference categories, investors, and diversity visa applicants. Certain categories remain explicitly exempt under immigration law. These include: Asylees and refugees Victims of human trafficking (T visa) or crime (U visa) Violence Against Women Act (VAWA) self-petitioners Special Immigrant Juveniles Temporary Protected Status (TPS) applicants Certain military-related applicants and other designated humanitarian groups How USCIS Will Make Determinations USCIS officers will evaluate whether an applicant is likely to become a public charge by reviewing the totality of their circumstances on a case-by-case basis. Key factors include: Five Statutory Factors: Age, health, family status, assets/financial resources, and education or skills. Affidavit of Support: Submission of Form I-864 executed by a sponsor. Use of Public Benefits: USCIS will look at means-tested public benefits, such as cash assistance for income maintenance, housing assistance, food stamps (SNAP), or college financial aid. Note on timing: For benefits received before September 18, 2026, USCIS will only consider public cash assistance for income maintenance and long-term institutionalization at government expense. For benefits received on or after September 18, 2026, the broader consideration of all listed means-tested benefits will apply. Public Charge Bonds If an officer determines that an applicant is inadmissible solely on public charge grounds, USCIS may issue a Notice of Intent to Deny that invites the applicant to post a public charge bond using Form I-945. If an invited applicant successfully posts the required cash or surety bond, USCIS may approve the application for permanent residence. Public charge bonds can only be submitted if explicitly invited by USCIS. Santos Lloyd Law Firm will continue to monitor immigration developments closely and provide updates as further implementation details are released. For more information, please access: https://www.uscis.gov/newsroom/alerts/uscis-issues-guidance-on-making-public-charge-inadmissibility-determination
