Pre-Immigration Tax Law for Individuals Immigrating to the U.S.
WATCH THIS ONE-HOUR EDUCATIONAL VIDEO: Pre immigration tax planning – taking advantage of lower rates in u.s. income taxes and avoiding taxation on accrued wealth. Presented by Richard S. Lehman, U.S Tax Attorney. Download pdf of this presentation
The United States – A Tax Haven For Wealthy Immigrating Individuals
We’re now going to take up the subject of pre immigration, income tax planning and estate tax planning. We are talking about an individual who is presently be an alien individual. That’s not a US citizen, and that alien individual is not a US tax resident either. They live all over the world and they may come here to do business, but only a selected amount of them are coming here intending to become US citizens or permanent residents in the United States. And when they do become a citizen or a permanent resident in the United States, they become a different kind of taxpayer.
When they are here as visitors not spending a certain amount of time here, they are called non resident alien individuals when they are here and they are now taxed as US taxpayers, they are either going to be resident alien individuals, which is people who have a permanent green card. They will be called resident alien individuals because they spend a certain amount of time here and they will be called citizens when they become citizens of the United States, which many do.
