Tax Residency & Special Tax Regimes

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Tax residency in the U.S. is triggered by:

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• Green card status, or
  
• Presence exceeding 183 days per year under the substantial presence test
  
  

EB-5 investors are U.S. tax residents and taxed on worldwide income, including offshore trusts, passive income, and crypto assets. Reporting obligations include:

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• FBAR (FinCEN 114) for foreign accounts > $10,000
  
• Form 8938 (FATCA) for foreign financial assets
  
• Worldwide income tax and estate/gift taxes
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E-2 visa holders may avoid tax residency by staying below 183 days and maintaining stronger ties abroad. Proper structuring—such as foreign trusts, offshore companies, and non-resident tax positions—can preserve non-dom status.

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The U.S. does not offer lump-sum tax regimes or flat-rate alternatives. However, pre-immigration tax planning (e.g., step-up in basis, trust restructuring) can significantly reduce exposure.

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With over 60 double taxation treaties, U.S. tax exposure can be mitigated through strategic jurisdictional structuring.

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