Malaysia TIN applications: check existing records before registering
Separate the tax number, MyTax access and future return-filing tasks when preparing an application.
Read moreA passport, visa or mailing address alone does not answer every U.S. tax residency question. Begin with the events and dates that describe your year.
Document the residency facts
For a person who is not a U.S. citizen, the green card test and substantial presence test are important starting points. Exceptions, treaty provisions and certain elections can affect the analysis. Arrival and departure years may involve dual-status treatment.
Prepare a timeline and income map
- U.S. entry and exit dates, with supporting travel records.
- Immigration documents and prior tax residency positions.
- Work locations, home changes and family circumstances.
- Income statements, overseas tax paid and prior returns.
Review asset reporting separately
List overseas financial accounts and other relevant assets for a reporting review. FBAR and Form 8938 have different rules; filing one does not automatically satisfy the other. Review federal residency, state residency and information-reporting obligations as separate questions before selecting forms or claiming treaty treatment.
