United States Relocation & Compliance Portal

Our IRS tax residency engine calculates physical presence under 26 U.S.C. Section 7701(b) using the 183-day 3-year weighted formula: 100% of days in the current year + 1/3 of days in the 1st preceding year + 1/6 of days in the 2nd preceding year, determining whether you file Form 1040 (Resident) or Form 1040-NR (Nonresident).

Under 31 U.S.C. 5314 (FBAR / FinCEN 114), U.S. tax residents must disclose foreign financial accounts if the aggregate maximum value exceeds $10,000 at any time during the calendar year. Under 26 U.S.C. 6038D (FATCA Form 8938), specified foreign assets must be reported if exceeding $50,000 on the last day of the tax year or $75,000 at any time.

Each U.S. state sets its own DMV driver licensing rules. Most states permit driving on a valid foreign license alongside an International Driving Permit (IDP) for 30 to 90 days following arrival, after which nonimmigrant residents must pass state written and road tests.

Under EMTALA (42 U.S.C. 1395dd), hospital emergency rooms must screen and stabilize emergency patients regardless of citizenship or ability to pay. The No Surprises Act (42 U.S.C. 300gg-111) protects patients from out-of-network balance billing.

Under 22 CFR 41.111, qualifying principal H-1B visa holders who received prior visa stamps issued by designated consulates in India or Canada can mail their physical passports for domestic visa stamping in Washington D.C.