I arrived late in the year. Do I even file?

Depends on your status and US-part income: there are several thresholds, and residency is counted in days. A short year is the classic dual-status case - worth one session with a CPA.

Can I be paid on a 1099 or via an LLC while on O-1?

That is an immigration question as much as a tax one: an O-1 is tied to the petitioner, and how you are paid must match the petition. It is one of the most common chat forks - resolve it with an immigration lawyer, not only an accountant.

My spouse has no SSN - how do we file jointly?

Joint filing works with the spouse's ITIN: the W-7 goes in with your return. Some families elect full-year residency for this - check the conditions on irs.gov or with a CPA.

Do I report accounts left in Russia?

If your combined foreign balances exceed the FBAR / Form 8938 thresholds - yes, reporting is mandatory and the penalties for silence are serious. See the thresholds on irs.gov and fincen.gov.

US taxes in your first year: residency, return, ITIN

Updated: September 9, 2026Author: Alina Kanametova

You moved on an O-1 or a green card - when do you become a US tax resident, when is your first return due, and how does a spouse or child without an SSN get an ITIN. Community-experience pointers plus IRS links; not tax advice.

Tax rules and the Russia-US treaty changed through 2023-2025 (the treaty is suspended). Verify everything below against irs.gov and a CPA for your tax year.

When you become a tax resident

Green-card holders are residents from the day they get it (the green-card test). Everyone else is measured by the substantial presence test - days physically present over three years. Mid-year arrivals often land in a dual-status year; families in the chats frequently elect full-year residency to file jointly - that election has conditions, check them with a CPA.

Your first return: when and with what

The return for your arrival year is filed the following February-April. The community splits roughly in half: simple cases (one job, a W-2) go through TurboTax or FreeTaxUSA, while the move year itself - dual status, foreign accounts, self-employment - many hand to a CPA; the fee is far below the cost of a mistake.

An ITIN for a spouse and kids without SSNs

An ITIN is not issued on its own - only together with a tax return (Form W-7 attached to it). Documents go to the IRS by mail or, as the community more often does, through a certifying acceptance agent (CAA) so you keep your passports. Expect weeks of waiting.

Foreign accounts and chat lore

Foreign-account reporting has thresholds (FBAR, Form 8938) - if you keep accounts outside the US, check whether they apply to you. The popular chat claim that "the first six months are free of state taxes" is DISPUTED and unsourced: state rules differ, do not plan around it.

Community takeaway

The chats' overall takeaway: the move year is the one year most people should pay a professional for. After that, many handle a routine W-2 case themselves.

The official sources for this topic

FAQ

I arrived late in the year. Do I even file?: Depends on your status and US-part income: there are several thresholds, and residency is counted in days. A short year is the classic dual-status case - worth one session with a CPA.
Can I be paid on a 1099 or via an LLC while on O-1?: That is an immigration question as much as a tax one: an O-1 is tied to the petitioner, and how you are paid must match the petition. It is one of the most common chat forks - resolve it with an immigration lawyer, not only an accountant.
My spouse has no SSN - how do we file jointly?: Joint filing works with the spouse's ITIN: the W-7 goes in with your return. Some families elect full-year residency for this - check the conditions on irs.gov or with a CPA.
Do I report accounts left in Russia?: If your combined foreign balances exceed the FBAR / Form 8938 thresholds - yes, reporting is mandatory and the penalties for silence are serious. See the thresholds on irs.gov and fincen.gov.