Visa, Residency & Repatriation
For expats on work visas, students and researchers, H-4 and L-2 spouses, green card holders, and anyone planning a move back to Japan. This category explains how U.S. tax residency is determined, how your visa type affects your return, what to check before closing U.S. accounts, how state residency can follow you after you leave, and when giving up a green card triggers the exit tax. Start with the substantial presence test, the pre-departure account checklist, and the exit tax for long-term green card holders.