Can I establish tax residency in another country while on O-1?

O-1 status and tax residency are separate matters. One governs your temporary work authorization in the United States; the other determines where you are considered obligated to file and pay taxes. Holding an O-1 does not, by itself, define your tax residency.

Maintaining tax residency in another country while present in the U.S. is theoretically possible, but it depends on several factors: the time you spend in each location, your economic and personal ties, and any tax treaties between the countries involved. U.S. tax law and the rules of each country may approach the matter very differently.

Under IRS criteria, after a certain period of U.S. presence (evaluated through the substantial presence test) you may come to be considered a U.S. tax resident. On the other hand, if your primary ties, such as family, investments, and commitments, remain in another country, it may be possible to continue being a tax resident there, provided that is consistent with local laws and international agreements.

Because this topic involves rules from more than one jurisdiction, avoid drawing firm conclusions on your own. The safest path is to consult a tax professional or specialist in international taxation who can evaluate your specific situation, and to review the official IRS guidance to ensure compliance on both sides.

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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.