Do I need to file a U.S. income tax return for the EB-2 NIW if I have never lived in the United States?

Generally, no. If you have never lived in the United States and have not received income from U.S. sources, you normally have no obligation to file a U.S. income tax return. Having an EB-2 NIW petition in progress, by itself, does not create that tax obligation.

The obligation to file taxes in the U.S. is tied, as a rule, to two points: earning income from U.S. sources or falling under what the government treats as a tax resident. Someone living abroad with no income connection to the country typically falls outside that requirement.

That said, U.S. tax rules are complex and there are specific situations where even someone who has never lived in the country may have some obligation, such as investment income from U.S. sources. Immigration and taxation go hand in hand, and staying compliant avoids complications down the road.

Since every case has its own particulars, it is worth confirming your situation with an international tax professional and checking the latest official guidance before concluding that nothing is owed.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.