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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Navigating the U.S. immigration system is already a complex process, but a critical new federal court ruling has provided major relief to thousands of applicants who have found themselves caught in a challenging standstill. On Friday, June 5, 2026, U.S. District Chief Judge John J. McConnell, Jr. of the U.S. District Court for the District of Rhode Island issued a nationwide order declaring unlawful and vacating four restrictive U.S. Citizenship and Immigration Services (USCIS) policies. These internal policies had previously directed adjudicators to completely suspend processing and final decisions for immigration benefits filed on behalf of foreign nationals from roughly 39 countries. In a sharply worded ruling, Chief Judge McConnell criticized the administration’s restrictive processing directives, stating that the policies "threw the lives of countless immigrants living in the United States into indeterminate legal limbo." He further accused USCIS of actively ignoring established federal law by categorically barring these applicants from receiving final decisions. Which Countries and Benefits Are Affected? The 39 affected nations are located predominantly across Africa, Asia, Latin America, and the Middle East, heavily mirroring countries that have been targets of broader administration travel bans. Under the struck-down policies, individuals from these specific countries faced indefinite halts on their essential filings, regardless of the individual merits of their cases. The federal court's decision directly impacts a wide spectrum of vital immigration pathways, including: Asylum Applications Employment Authorization Documents (Work Permits) Adjustment of Status (Green Cards) Naturalization (Citizenship Applications) What This Means For Clients and Applicants The core takeaway of this decision is immediate: USCIS must resume processing these cases. Because the court's ruling carries a nationwide effect, the agency is no longer permitted to pause or shelve a file simply because of the applicant’s country of origin. While the administration is widely expected to appeal Chief Judge McConnell's decision, the policy is officially vacated for the time being. For individuals from the affected nations who have watched their applications sit frozen for months without explanation, this opens a crucial window to see their cases move forward toward a final determination. How Santos Lloyd Law Firm Can Assist The landscape of U.S. immigration remains incredibly fluid, and shifts in federal policy can radically impact your status, career, or timeline. If you are a national of one of the affected countries or have an application that has been experiencing unusual or prolonged delays, it is critical to evaluate how this new ruling alters your strategy. At Santos Lloyd Law Firm, P.C., we closely monitor federal litigation and shifting agency guidance to provide our clients with proactive legal support. Whether you are navigating family-based applications, employment visas, or citizenship tracks, our experienced attorneys are here to help you understand your options and build a viable path forward.
Starting July 10, 2026, U.S. Citizenship and Immigration Services (USCIS) is implementing a strict new rule regarding signatures on immigration benefit requests. Taking this change seriously is crucial, as the consequences for submitting an invalid signature are severe and costly. Under the new rule, USCIS officers have the authority to deny your filing if they discover an invalid signature during the adjudication process, even if your application was already accepted and you were issued a receipt notice. If your case is denied for a signature defect, USCIS will not allow you to fix or "cure" the mistake. You will be forced to submit an entirely new petition and pay a new filing fee, which could result in missed deadlines, delayed work authorization, or even the loss of your legal status. USCIS officers may use imaging tools during adjudication to closely compare signatures across your previous filings to detect inconsistencies or copy-and-pasted images of signatures. Under the new rules, USCIS strictly considers several types of signatures to be invalid, including software-generated or digital signatures, such as those created by DocuSign, as well as copy-and-pasted or inserted images of signatures reused across multiple forms. Furthermore, stamped or typewritten names are prohibited, along with any signatures executed by anyone other than the authorized requestor, such as an attorney, interpreter, or preparer. Because USCIS now has expanded authority to outright deny cases and keep filing fees over signature defects, it is highly recommended that you adopt a practice of using wet-ink signatures for not just USCIS forms, but all documents submitted in your petition such as recommendation letters or personal statements. Thus, any upcoming petition you are filing with USCIS must include original, handwritten, “wet-ink” signatures. While USCIS does allow you to submit a scanned, photocopied, or faxed version of your application, the copy you upload or mail must be of a document that was physically signed in wet ink. Audit your signature practices before the July 10, 2026, implementation date to protect your filing fees and ensure your immigration case stays safely on track.
Navigating U.S. immigration law can often feel like learning a completely new language. Two terms that frequently confuse are lawful status and a period of authorized stay. While they sound similar and both relate to your ability to remain in the United States, they are distinct legal concepts. Understanding the difference is critical. Mixing them up can accidentally lead to visa violations, unlawful presence, and severe long-term immigration consequences. 1. What is Lawful Status? Lawful status means you have been officially granted the right to be in the United States by the U.S. government, and that right is currently active. You hold a lawful status if you are: A U.S. citizen or national. A Lawful Permanent Resident (Green Card holder) or Conditional Permanent Resident. A nonimmigrant who was lawfully admitted to the country for a temporary period (such as on a tourist, student, or work visa). For temporary visa holders, your lawful status is directly tied to your Form I-94 (Arrival/Departure Record). As long as the date on your I-94 has not passed, and you are actively following the rules of your visa - such as maintaining a full course load on an F-1 student visa or working only for your approved sponsor on an H-1B visa - you are in lawful status. 2. What is a Period of Authorized Stay? A period of authorized stay is essentially a temporary legal buffer. It means the government allows you to physically remain in the country for the time being, but you do not hold an active, lawful status. The most common way to enter this buffer zone is by filing to extend, change, or adjust your visa status before your current permission expires. While you wait for USCIS to make a decision, your Form I-94 expiration date will often pass. At that exact moment, your active lawful status officially ends. However, because you submitted your application on time, you automatically enter a period of authorized stay for as long as your case remains pending. It is important to note that, while this authorized stay stops you from accruing unlawful presence (the dangerous clock that triggers multi-year reentry bars), it does not grant you a formal legal status, nor does it completely shield you from the initiation of removal (deportation) proceedings. It functions as a temporary stay, not a permanent safety net. If USCIS denies your application and your original visa has already expired, your temporary buffer zone vanishes instantly. The consequences are immediate and serious: since you no longer hold a valid status or a pending case, you no longer have legal permission to be in the country, giving the government the right to start removal proceedings. To avoid these highly stressful risks, the safest strategy is to maintain a valid underlying status when possible. If you are currently waiting on a pending application or have questions about your options, our office is here to help you navigate the system safely. Reach out to us today to schedule a consultation.
