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Exigences fiscales américaines pour les résidents fiscaux américains.
Olga Guzhva • January 25, 2024
Click here to read this article in English
Lorsqu'ils envisagent d'immigrer aux États-Unis, les gens cherchent souvent à connaître les tenants et les aboutissants des différentes options de visa, le coût du départ, les possibilités d'éducation pour les enfants, mais ils s'informent rarement des implications de la fiscalité américaine. Si vous effectuez une recherche Google sur l'immigration américaine, vous trouverez de nombreuses informations sur les différents visas et leurs conditions d'obtention, sur le processus d'obtention d'une carte verte ou de naturalisation, etc. Les informations sur les règles fiscales américaines n'apparaîtront pas dans votre recherche Google, à moins que vous ne les recherchiez spécifiquement.
- Dans le cadre de la planification de votre immigration, il est très important de connaître et de comprendre les obligations fiscales américaines, en particulier si vous possédez des actifs dans votre pays d'origine.
- En outre, si vous décidez d'ouvrir votre nouvelle entreprise aux États-Unis et de demander un visa d'immigrant, tel que EB-1 ou EB-2 NIW, ou un visa de non-immigrant, tel que E-2 ou L-1, vous voudrez également savoir quels impôts vous et votre entité commerciale devrez payer.
- Même si vous n'immigrez pas aux États-Unis mais choisissez d'y travailler en vertu d'un visa temporaire de non-immigrant, vous pouvez être soumis à l'impôt américain.
En général, (1) les résidents fiscaux américains sont imposés de la même manière que les citoyens américains - sur leur revenu mondial, tandis que (2) les non-résidents sont généralement imposés sur le revenu de source américaine et sur le revenu effectivement lié à un commerce ou à une entreprise aux États-Unis.
Les revenus des résidents sont soumis aux taux d'imposition progressifs qui s'appliquent aux citoyens américains. Les résidents utilisent la table d'imposition et les barèmes de taux d'imposition qui s'appliquent aux citoyens américains et qui figurent dans les instructions du formulaire 1040 et du formulaire 1040-SR2.
La Résidence au regard du Droit Fiscal Américain
L'imposition d'une personne qui n'est pas un citoyen ou un ressortissant américain dépend de son statut de résident.
Si vous êtes résident américain, vous devez déclarer tous les intérêts, dividendes, salaires ou autres rémunérations de services, revenus de biens locatifs ou de redevances et autres types de revenus sur votre déclaration fiscale américaine. Vous devez déclarer ces montants, qu'ils soient gagnés à l'intérieur ou à l'extérieur des États-Unis.
Remarque : Le statut de résident américain aux fins de l'immigration n'est pas toujours le même que celui de résident américain aux fins de l'impôt.
Qui est Résident Fiscal Américain ?
- Un Citoyen Américain est un Résident Américain aux fins de l'impôt américain sur le revenu.
- Un immigrant qui obtient une carte verte est considéré comme un résident permanent légal aux fins de l'immigration et est considéré comme un résident fiscal américain aux fins de l'impôt sur le revenu des États-Unis.
- Un ressortissant étranger peut être considéré comme un résident américain aux fins de l'impôt sur le revenu des États-Unis en vertu du critère de présence substantielle.
- Les ressortissants étrangers peuvent choisir d'être traités comme des résidents à double statut pour cette année d'imposition si certains critères sont remplis. Pour en savoir plus, consultez la publication 519, U.S. Tax Guide for Aliens.
- Vous êtes une personne à double statut lorsque vous avez été à la fois résident et non-résident des États-Unis au cours de la même année fiscale.
- Le double statut ne fait pas référence à votre citoyenneté, mais uniquement à votre statut de résident à des fins fiscales aux États-Unis.
- Pour déterminer l'impôt américain sur le revenu à payer au titre d'un exercice fiscal à double statut, des règles différentes s'appliquent à la partie de l'année où vous êtes résident des États-Unis et à la partie de l'année où vous êtes non-résident. Les années fiscales à double statut les plus courantes sont les années d'arrivée et de départ.
Lorsque vous planifiez votre immigration aux États-Unis, une planification stratégique intelligente de votre processus d'immigration, ainsi qu'une évaluation de vos futures obligations fiscales américaines, sont essentielles pour vous permettre d'avoir l'esprit tranquille et d'éviter les écueils et les problèmes dans vos relations avec l'IRS. Pour s'y retrouver dans la complexité des lois américaines sur l'immigration et la fiscalité, il est souvent nécessaire de faire appel à un conseiller juridique professionnel. Demander l'aide d'un avocat expérimenté en matière d'immigration et connaissant bien la fiscalité américaine peut augmenter considérablement les chances de réussite de votre plan d'immigration, en garantissant le respect de ces réglementations et exigences complexes.
Si vous avez des questions sur ce que cela signifie pour vous, n'hésitez pas à prendre rendez-vous avec l'un de nos avocats expérimentés.
Nous nous ferons un plaisir de travailler avec vous!
Ce blog n'est pas destiné à fournir des conseils juridiques et rien ici ne doit être interprété comme établissant une relation avocat-client. Veuillez prendre rendez-vous avec un avocat spécialisé en droit de l'immigration avant d'agir sur la base de toute information lue ici.
All people living in the United States, regardless of immigration status, have certain U.S. constitutional rights. If Immigration and Customs Enforcement (ICE) officers come to your workplace, they must have either (1) a valid search warrant, or (2) consent from your employer to enter non-public areas. Non-public areas could include: staff break rooms, server rooms, mechanical rooms, HR department offices, private meeting rooms, etc. However, ICE can enter public areas of your workplace (lobby, reception area, parking lot etc.) without a warrant or consent from your employer. If you encounter ICE at your place of employment, it is important to stay calm . If an officer stops you, you may ask if you are free to leave. If they say yes, walk away calmly. If they say no, stay where you are and do not attempt to leave. You have the right to remain silent. You do not have to speak to ICE, answer any questions, or show any documents . If asked about your place of birth, how you entered the United States, or your immigration status, you may refuse to answer or remain silent. If you choose to remain silent, say it out loud: “I choose to remain silent.” If officers ask you to stand in a group based on your immigration status, you do not have to move. Be prepared to assert your rights by downloading, printing, and carrying a "red card" (available at https://www.ilrc.org/red-cards-tarjetas-rojas ) that states you do not wish to speak, answer questions, or sign documents. You are not required to show immigration documents . You may refuse to show identity documents that reveal your nationality or citizenship. However, never show false documents or provide false information. If you are detained or taken into custody, you have the right to contact a lawyer immediately . Even if you do not have a lawyer, you can tell immigration officers, “I want to speak to a lawyer.” If you have a lawyer, you have the right to speak to them and, if possible, provide proof of this relationship (such as a signed Form G-28) to an officer. If you do not have a lawyer, ask for a list of pro bono (free) or l ow bono (low-cost) lawyers. You do not have to sign anything without first speaking to a lawyer. If you choose to sign any documents, make sure you fully understand what they mean, as signing may waive your rights or lead to deportation. If you believe your rights have been violated , write down what happened. Be sure to include specific details such as names, badge numbers, and exactly what was said and done. Report the violation to a lawyer or an immigrant rights organization as soon as possible. If you or someone you know may be impacted by this executive order, staying informed and understanding your rights is crucial. At Santos Lloyd Law Firm, P.C., our trusted immigration attorneys are available to provide guidance and support during this uncertain time. Please contact us if you need assistance.
If you’ve recently received the exciting news that your O-1 visa has been approved, congratulations! The O-1 is a prestigious visa, granted only to individuals who can demonstrate extraordinary ability in their field — whether it’s O-1A: individuals with an extraordinary ability in the sciences, education, business, or athletics, or O-1B: individuals with an extraordinary ability in the arts or extraordinary achievement in the motion picture or television industry. Getting O-1 approval is no small feat, and it’s a true validation of your talent and hard work. But for many O-1 visa holders, that approval brings up the next big question — what’s the path to securing a green card? For those aiming to remain in the United States permanently, the EB-1A visa is often the natural next step. It’s also known as the green card for individuals of extraordinary ability, which makes it a close cousin to the O-1. Obtaining U.S. permanent residency through EB-1A involves two steps: 1) securing approval of the EB-1A immigration petition (Form 1-40) and 2) adjusting status to that of permanent resident or seeking consular processing. However, while these two categories share similarities, they are not identical. The EB-1A standard is significantly higher, and many O-1 holders underestimate just how much more evidence they need to present to qualify for permanent residency. The good news is, if you’re proactive and strategic about building your case, you can significantly improve your chances of success. Understanding the Difference Between O-1 and EB-1A Both the O-1 and EB-1A visas focus on individuals with extraordinary ability, but they serve different purposes. The O-1 is a temporary work visa that allows you to come to the U.S. to work on specific projects or for a particular employer. It requires a U.S. sponsor to file the petition on your behalf. The EB-1A, by contrast, is an immigrant visa — it is the first step toward obtaining permanent residency. Because the EB-1A leads to permanent residency, its eligibility standards are even higher. You must not only demonstrate extraordinary ability but also show that your recognition is sustained over time and that your work has had a lasting impact on your field. What Can You Reuse From Your O-1 Case? If you put together a strong O-1 petition, some of the evidence you submitted will still be valuable for EB-1A. This includes your awards, media coverage, expert letters, and proof of memberships in prestigious organizations. But the EB-1A demands more — you need to go beyond showing what you’ve accomplished and prove that your influence is ongoing, impactful, and recognized at a national or international level. How to Strengthen Your Case While on O-1 One of the smartest moves you can make is to use your time on the O-1 visa to actively strengthen your EB-1A profile. This means seeking out opportunities to get your work featured in top-tier media, publishing more original contributions, judging competitions, and taking leadership roles in your professional community. Every action you take to enhance your visibility and influence. Final Thoughts — The Path from O-1 to EB-1A is Achievable You may not be able to file your EB-1A today, but we can help you build your case step by step. Whether you need guidance on strengthening your profile, identifying the right evidence, or preparing a strategic filing plan, our team is here to support you. If you’re currently on an O-1 visa and you believe you may be eligible for an EB-1A visa in the future, we encourage you to contact our office. Our experienced attorneys have helped countless individuals successfully navigate this path, and we would be happy to review your case and create a personalized roadmap for your green card journey.
In January 2025, the U.S. government introduced a mandate requiring all individuals without legal status in the country to register with federal authorities. This initiative aims to enhance national security and ensure compliance with existing immigration laws. If you or someone you know is affected by this change, it's essential to understand the specifics of this requirement and how to comply. Who Is Already Registered? Many individuals have already fulfilled their registration obligations through prior interactions with U.S. immigration authorities. You are considered registered if you have been issued any of the following documents: Lawful Permanent Resident Card (Green Card) Form I-94 or I-94W (Arrival/Departure Record), even if the period of admission has expired Immigrant or nonimmigrant visa issued before arrival Employment Authorization Document (EAD) Border Crossing Card Additionally, if you have applied for lawful permanent residence using forms such as I-485, I-687, I-691, I-698, or I-700, even if the applications were denied, or if you were paroled into the U.S. under INA 212(d)(5), you have met the registration requirement. Who Needs to Register Now? If you have not been registered through any of the means mentioned above, you are required to register under the new mandate. This includes: Individuals aged 14 or older who were not registered and fingerprinted when applying for a visa and have remained in the U.S. for 30 days or longer. They must apply before the expiration of those 30 days. Parents or legal guardians of children under 14 who have not been registered and have been in the U.S. for 30 days or longer. They must register their children before the 30-day period ends. Any individual who turns 14 years old in the U.S. and was previously registered. They must apply for re-registration and fingerprinting within 30 days after their 14th birthday. Notably, American Indians born in Canada who entered the U.S. under section 289 of the INA and members of the Texas Band of Kickapoo Indians who entered under the Texas Band of Kickapoo Act are exempt from this requirement. How to Register The U.S. Citizenship and Immigration Services (USCIS) is developing a new form and process for registration. Starting February 25, 2025 , individuals required to register should create a USCIS online account in preparation for the registration process. Once the process is implemented, registrations will be submitted through this online account. Important Considerations Registration Is Not an Immigration Status: Completing the registration does not grant any immigration status, employment authorization, or other rights or benefits under U.S. law. Consequences of Non-Compliance: Failure to comply with the registration requirement may result in fines, imprisonment, or both. At Santos Lloyd Law Firm, P.C., we are committed to guiding you through this process with compassion and expertise. Our trusted immigration lawyers are here to provide the information and assistance you need during this time. For personalized guidance and support, please contact Santos Lloyd Law Firm, P.C., and speak with one of our experienced immigration attorneys. We are dedicated to helping you navigate these changes and securing a hopeful future.
