Do I need to file a US tax return if I’ve never lived there?

In general, no. Those who have never lived in the United States and have no income from American sources typically have no obligation to file a US federal income tax return, even when going through an EB-2 NIW process. The US tax obligation is tied to your status as a resident or non-resident for tax purposes, not simply to having an immigration petition in progress.

US law defines tax residency based on presence in the country. Without living in the US or spending enough time there, you are normally treated as a non-resident, and income generated outside the country is generally outside the scope of a US tax filing.

There are important exceptions worth noting:

• Income from US sources, such as rental income, investments, or business activity in the United States, may create a filing obligation even for those living abroad.
• Changes in your personal or professional situation may affect your tax classification.

Since taxation and immigration are distinct areas and the rules can change, the safest approach is to verify your situation through official sources and, if you have any income connected to the US, consult an international tax professional 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.