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새이민자님이 2012-11-28 05:14:49.0에 쓰신글
>저는 지금 영주비자를 받았고 내년 4월즈음에 랜딩을 하려고 하는 새이민자입니다.
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>영주권자가 되면 미국내뿐아니라 한국에서의 소득도 전부 신고해야하는 의무가 있다는데 전 임대소득이 있는데  1월부터 3월까지 소득도 보고해야 하나요? 아니면 랜딩이후인 4월소득부터 보고해야 하나요?
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>정말 궁금합니다. 제생각으로는 랜딩후부터 하는게 맞으걸 같은데요.


“영주권자가 되면 미국내뿐아니라 한국에서의 소득도 전부 신고해야하는 의무가 있다는데 전 임대소득이 있는데”------>You are correct; as a US person, a resident alien, you are subject to US taxes on your US source and world wide income(if you earned taxable income in Korea). However, as long as you paid taxes to Korean taxing authority(ies) on  your income that you earned in Korea .You can claim  foreign tax credit on  your US return by filing form 1116. The foreign tax credit is intended to reduce the double tax burden that would otherwise arise when foreign source income is taxed by both the US and the foreign country from which the income is derived.





“ 1월부터 3월까지 소득도 보고해야 하나요? 아니면 랜딩이후인 4월소득부터 보고해야 하나요? “--->The rental income that you earned  from Jan-March 2012 before you become permanent resident is not taxable or reportable to the IRS ;however, you may have to pay tax on the rental income  to Korean taxing authority(ies).
All permanent residents (green card holders) are tax residents;as soon as you acquire a green card, you are automatically classified as a US tax resident and must report all of your income, whether earned abroad or domestically. If you have a green card and you do not step foot in the US all year, you still must report all of your income to the IRS.