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U.S. Green Card Holder


Foreign individuals who have a U.S. Green Card are generally taxable under U.S. internal income tax law as residents of the U.S. regardless of where they live. Residents of the U.S. are taxable on their worldwide income and deductions (similar to U.S. citizens). Individual Green Card holders should consult the income tax treaty between the U.S. and their country of citizenship/residency to determine if an alternative filing methodology (e.g. nonresident tax return) might be available. It should be noted, however, that filing a non-residential tax return could result in unintended consequences such as the expatriation tax.


Elisa Fay


Partner-in-Charge Rödl National Tax

+1 404 525 2600

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