Moving to the United States opens exciting opportunities, but it also brings complex tax obligations. The US taxes US citizens on worldwide income wherever they live, and resident aliens on worldwide income while they are US tax residents. Pre-immigration planning can help protect your wealth and avoid unnecessary tax.
What Is Pre-Immigration Tax Planning?
Pre-immigration tax planning reviews your global assets, income streams, and structures before you establish US tax residency. Forward planning gives you options to reorganize holdings, address PFIC/CFC issues, and optimize your position under US rules.
WHAT YOU NEED TO KNOW ABOUT PRE-IMMIGRATION TAX PLANNING
WHY IS PRE-IMMIGRATION TAX PLANNING IMPORTANT?
Without planning, you may face burdensome outcomes, including:
- Double taxation on foreign income
- Exposure to estate and gift tax (thresholds are high but scheduled to reduce in 2026)
- Complex reporting (FBAR, FATCA Form 8938, Forms 5471/8865/8858/3520/3520 A, etc.)
WHO BENEFITS FROM PRE-IMMIGRATION PLANNING?
- Individuals relocating for work or investment
- Families moving permanently to the US
- High net worth individuals with international holdings
WHEN SHOULD PRE-IMMIGRATION PLANNING BE DONE?
Ideally before moving to the US and becoming a US tax resident—once you arrive, options can be limited.
It is also important to seek exit planning from the country you are moving from to understand your obligations
MOVING TO THE USA?
Speak to our experienced team before your move to ensure your tax position is structured efficiently.
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ADDITIONAL SERVICES WE CAN HELP YOU WITH
International Tax Consulting
As US tax specialists with a global perspective, we will help you navigate the local and international tax complexities.
Streamlined Filing Compliance Procedures
Our experienced CPAs will take care of your streamlined filing compliance procedures to get you up to date with your taxes.
Tax Return Preparation
We provide assistance for all your individual tax return needs. This includes preparing and lodging your Individual State and Federal tax returns and any required forms.
FOREIGN ASSET REPORTING (FBAR)
We will assist you to stay compliant with FBAR rules and deadlines including fixing missed filings to avoid costly penalties.
Amended Tax Returns
We help amend IRS filings, correct errors, and claim missed deductions to ensure accuracy and avoid penalties.
Exit Tax Planning
If you are planning to leave the US, renounce US citizenship or green card, our experts will help you plan, reduce risk, and protect your wealth.
PLANNING A MOVE TO THE US?
Get pre-immigration tax planning to stay compliant and optimize tax outcomes before you arrive.
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