What changed in United States

As an investor, you can harvest crypto losses without waiting out a wash sale window

Crypto tax and legal status

Whether an active spot crypto trader can elect mark-to-market treatment is genuinely unresolved

Crypto tax and legal status

The US has not joined the international crypto reporting framework

Crypto tax and legal status

Stablecoins now have a dedicated federal statute

Crypto tax and legal status

The IRS now receives your US-exchange crypto activity automatically

Crypto tax and legal status

Holding period decides your crypto tax rate, and state tax stacks on top

Crypto tax and legal status

The IRS treats crypto as property, so every disposal is a taxable event

Crypto tax and legal status

Becoming a US tax resident can turn your own foreign company into a taxed CFC

Moving your company

C-corp or LLC: the entity choice for a moved or founded US company

Moving your company

Foreign accounts must be reported on FBAR and Form 8938, neither replaces the other

Leaving home: exit tax and ties

Estate tax treats a US domiciliary and a non-domiciled alien very differently

Leaving home: exit tax and ties

Renouncing citizenship or a long-held green card can trigger the covered expatriate exit tax

Leaving home: exit tax and ties

Citizenship and green card status both mean worldwide taxation for life

Permanent residency and citizenship

Naturalization needs 5 years as a green card holder, or 3 years by marriage

Permanent residency and citizenship

Spouses and minor children can move with you, parents cannot

Residency routes

EB-5 investment thresholds are USD 800,000 or USD 1,050,000

Residency routes

There is no nomad, retirement or passive-income green card route

Residency routes

The US has no public healthcare for visitors and no reciprocal arrangement

Healthcare coverage

No totalization agreement means full FICA exposure with no coordination

Social security

A totalization agreement can exempt you from FICA on US workdays

Social security

State income tax is a separate layer with no treaty protection

Personal income tax

Without a US tax treaty, only a nearly useless USD 3,000 exemption protects you

Personal income tax

A tax treaty can exempt short US work from federal income tax

Personal income tax

Compensation is US-source the moment the work is physically performed here

Personal income tax

The closer connection exception can rescue you if this year's actual days stay under 183

Tax residency

Past 183 days you meet the substantial presence test

Tax residency

Your days are approaching the substantial presence test threshold

Tax residency

Under the substantial presence test's practical safe ceiling

Tax residency

Working for a US employer while on visitor status is local labor for hire

Right to work

Visiting customers or signing contracts alone is a gray area, not a clear violation

Right to work

No visitor status permits ongoing remote work performed on US soil

Right to work

Overstaying your 90-day VWP admission starts the unlawful presence clock toward reentry bars

Immigration and visa

Non-VWP nationals need a B-1/B-2 visitor visa before travel

Immigration and visa

Visa Waiver Program covers stays up to 90 days with an ESTA

Immigration and visa