Global Investor Visa

How does the U.S. tax my worldwide income as an investor visa holder?​

As an EB-5 investor visa holder and granted U.S. permanent residency, you are subject to tax on your worldwide income, just like U.S. Citizens. You are required to report all income received from U.S. or foreign sources on your annual U.S. tax return (Form 1040), including wages, profits from foreign business, business profits from the U.S., and investment income, among others. You may be able to claim a foreign tax credit (Form 1116), which would reduce the U.S. tax owed on income that has been taxed in another country. Depending on your individual financial and work circumstances, you may also be able to claim the Foreign Earned Income Exclusion (Form 2555) on your U.S. tax return. The U.S. has established tax treaties with many nations to help avoid double taxation. You also may be required to report any foreign financial accounts and/or foreign financial assets which may be realized through U.S. forms FBAR (FinCEN Form 114) and FATCA (Form 8938) (hereinafter referred to as the “Foreign Financial Account Reporting Rules”). It is best to consult a tax professional in order to ensure compliance and a tax-efficient position in your tax planning.

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