日本に帰国した後も、ニューヨーク州（NY）とカリフォルニア州（CA）の州税の居住者として判定され、全世界所得に対して高額な州税が課されるリスクがあります。本記事では、NY州の「ドミサイル」と「法定居住者」テスト、CA州の「事実と状況」テストを詳細に解説し、日本帰国後の具体的なリスク、ケーススタディ、そして適切な対策について、プロの税理士が徹底的に解説します。連邦税の非居住者判定と州税の判定の違い、二重課税のリスク、よくある間違いについても触れ、読者が完全に理解できるよう網羅的な情報を提供します。
Repatriating to Japan from the United States does not necessarily conclude your US tax obligations. For US citizens, Green Card holders, and even non-resident aliens with US-sourced income, navigating the complexities of US taxation from abroad can be daunting. This guide provides a detailed explanation of filing US tax returns from Japan, including forms, payment, and refund methods.
J-1/F-1 visa holders are exempt from FICA tax (Social Security and Medicare taxes) under specific conditions. Understanding these exemption rules and knowing how to file for a refund using Form 843 if taxes are incorrectly withheld can help you avoid unnecessary payments. This comprehensive guide covers FICA tax basics, exemption criteria, the detailed refund process, common pitfalls, and FAQs.
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This comprehensive guide explains the complex U.S. tax procedures and the ‘Exit Tax’ for expatriates returning home. It covers the basics of U.S. tax residency, detailed tax filing requirements, understanding the ‘Covered Expatriate’ criteria, the ‘deemed sale rule’ for assets, and practical case studies. Essential advice on common pitfalls and the importance of professional consultation is also included to ensure a complete understanding for anyone navigating this critical transition.