US Tax Residency Rules: The #1 Mistake NRIs Make About IRS Filing
Most NRIs are mistakenly of the view that US taxes are determined by their citizenship, but according to US tax residency provisions, tax filing obligations are determined solely by your tax residency status and taxable income, and not by your passport. Whether you are an Indian national, on a visa, or in the US, the IRS will apply the Green Card Test and the Substantial Presence Test to determine whether you are required to file. Your nationality is irrelevant. Your visa is irrelevant. Only residency and income count.











