Traveling to the US? There Can Be Important Tax Consequences

    View Authors August 2016

    Each year many non-US individuals travel to and remain in the US for an extended period of time. Such individuals could be classified as a US resident for US income tax purposes if certain criteria are met. If so classified, those individuals, although not US citizens, would be subject to US income taxation on their worldwide income. The following is a brief summary of the criteria used to determine US income tax resident status.