Residency & Tax Status
Clear guidance on determining U.S. vs. Korea tax residency, understanding dual‑status situations, applying treaty tie‑breaker rules, and knowing how tax obligations change when moving between the two countries.
List of Services
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Am I a U.S. Tax Resident or Non‑Resident? (Green Card / Visa Cases)List Item 1
Explains how residency is determined for Green Card holders and visa categories, and how your status affects U.S. tax filing and worldwide income reporting.
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How the Substantial Presence Test Works (Real Example)List Item 2
Breaks down the SPT formula using a real‑life scenario so you can clearly understand whether you qualify as a U.S. tax resident based on days of presence.
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Can I Be a Tax Resident in Both the U.S. and Korea?List Item 3
Covers situations where dual residency occurs and how conflicting residency rules between the two countries are resolved under domestic law and treaty provisions.
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U.S.–Korea Tax Treaty Tie‑Breaker Rules ExplainedList Item 4
Explains how the treaty determines a single country of residency when both claim you as a resident, using factors like permanent home, center of vital interests, and habitual abode.
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What Happens to Your Taxes When You Move from Korea to the U.S.?
Outlines how tax obligations shift when becoming a U.S. resident, including worldwide income taxation, reporting requirements, and first‑year planning considerations.
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Leaving the U.S.: Do You Still Need to File Taxes?
Clarifies ongoing filing obligations after departure, including final‑year returns, residency termination rules, and when U.S. taxation may still apply.
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First‑Year Tax Filing for New U.S. Residents (Step‑by‑Step)
Provides a structured overview of first‑year filing options—dual‑status, full‑year election, and documentation requirements—to ensure correct and optimized filing.