If you are a citizen or national of a foreign country who lives or works in the United States, this publication is designed to explain how U.S. tax law may apply to you. U.S. tax law is complex, with numerous rules and many exceptions. Being familiar with the rules that may apply to you, as a foreign citizen in the Unites States, will help you understand your responsibilities as a U.S. taxpayer.
Your tax situation may be especially challenging in the year that you move to or from the United States, and it is generally advisable to seek tax advice in both the U.S. and your home country before you move, if possible, thereby helping to prevent tax "surprises' in either country.
United States tax law is continually changing. This booklet reflects U.S. income tax law as it applies to taxable years ending on or before December 31, 2017, and is current as of November 30, 2017. At the time of this publication, the U.S. Congress had taken up consideration of significant revisions to the tax law that could have an impact on your tax obligations and the way your tax are calculated in tax year 2018. Even more than usual, it is prudent to consult with your tax adviser before making major financial decisions.
Read more: U.S. Taxation of Foreign Citizens
Related topic: Reporting foreign (non-U.S.) financial accounts and assets