Individuals who have immigrated to the United States must abide by the IRS rules for resident and non-resident aliens. While there are special considerations for these individuals who file tax returns, they are still required to submit their returns on the annual deadline along with naturalized U.S. citizens. The IRS allows for three categories of immigrants: resident aliens, non-resident aliens, and dual status taxpayers. Choosing the proper tax status is important because it directly affects the way immigrants file their returns. 

Taxes for Resident Aliens

If you are considered a permanent resident, you'll have to pay income taxes on all of your earnings just as a naturalized U.S. citizen does. You'll report your income using Form 1040, Form 1040EZ, or Form 1040A, and you won't have to make any special adjustments for taxation.

Taxes for Non-Resident Aliens

However, if you are considered a non-resident alien, you'll get a small tax break. Non-resident aliens are only obligated to pay federal income tax on the money they earn in the U.S. or from activities that are performed in the U.S. For example, if you are classified as a non-resident alien, and you work part of the year in the U.S. and part of the year in your home country, then the IRS will only require you to pay tax on the income you earned during your time in the U.S. However, you'll still be required to follow whatever tax laws apply to you in your home country regarding the income you earn while there.

Taxes for Dual Status Taxpayers

Some immigrants receive dual status, meaning that they are no longer non-resident aliens, but they have not yet received a designation as a resident alien. Typically, this status is reserved for taxpayers who are in the midst of becoming residents of the U.S. If you're in this situation, you can file a tax return for the time of the year that you were a non-resident and another tax return for the time you were considered a resident.

Determining Your Residency Status for Tax Purposes

In order to be considered as a resident alien in the United States, you must either have a green card or have met the minimum residency length in the country. For tax purposes, the required residency period is at least 31 days in the past year and at least 183 days during the past three years. If you don't have a green card, but you've been in the U.S. for at least this long, you can file your tax return as a permanent resident.

Whether you're a resident alien or a non-resident alien, you need to familiarize yourself with the IRS tax laws that apply to you. If you do, you can rest assured