# Moving from India to the US: Arrival-Year and Dual-Status Tax Checklist > A relocation timeline for F-1-to-H-1B changes, first-year residency, foreign income and adviser preparation. Author: Tax CoPilot Editorial. Updated: 2026-11-14T02:59:06.179094+00:00. **Scope:** US arrival-year principles with 2026 examples; India rules and elections require individual review.. Source review: 14 November 2026. ## Quick answer The year you move to the US can require more analysis than a normal full-year salary return. Physical presence, immigration-status changes, residency starting dates and elections may affect the filing position. Determine the US and Indian positions separately; neither a W-2 nor an H-1B approval settles the complete return. ## Build a chronological record List dates of arrival, departure and every material status change. Keep travel evidence and immigration records. Record employment start and end dates independently of presence dates. If you moved from student status to work status, identify the actual periods rather than assigning one visa label to the entire year. ## Count US days before choosing the return Review the substantial presence test and whether any days are excluded. The weighted test uses the current calendar year and two prior years. H-1B days generally count; particular student or other exempt-individual periods have conditions and time limits. “Exempt” day counting does not mean all income earned in that period is tax-free. ## Starting dates and dual status Meeting a test does not necessarily make you resident from 1 January. The IRS alien tax guide discusses residency starting dates, first-year choices, dual-status cases and elections involving a spouse. These provisions can change income scope, deductions and filing requirements. Do not apply a full-year resident deduction table to a dual-status case without reviewing the restrictions. ## Elections have consequences A choice that expands resident treatment may also expand the income included in the US return. Assess the full impact, including foreign income and international reporting, before focusing on one apparently favourable deduction. Marital and spouse-residency facts matter. The eligibility, statements and timing requirements must come from the applicable official instructions. ## Separate Indian-year timeline India's financial year generally spans April to March, while the US uses the calendar year. A July 2026 relocation falls within different reporting windows in the two countries. Record the income and travel facts in both calendars. Review the applicable Indian law and special residency rules with an adviser; US residence does not automatically mean India nonresidence. ## Income before and after moving Collect Indian payroll records, US wage records and any continuing Indian interest, dividends or rent. Separate the period income relates to from the date money reached a bank account. Stock awards, bonuses for services in several countries and remote work can require sourcing and allocation analysis. A single currency conversion cannot solve those legal questions. ## Foreign accounts and investments Review US account and asset reporting once the relevant status is established. Keep account maximum values, ownership and income information. Indian funds or other investment structures may need specialist classification, beyond ordinary bank-interest guidance. Do not sell or restructure investments solely because a chatbot suggests a tax advantage without reviewing the wider consequences. ## Adviser handover checklist - Three-year US travel-day schedule and status periods. - Indian travel history for the applicable tests. - Employment, bonus and equity-award documentation. - Indian and US income records and tax payments. - Foreign account and asset inventory. - Marital status and spouse residency facts. - Prior returns, elections and unresolved notices. ## Common questions ### Can two local preparers work independently? They can assist, but overlapping income and relief questions need coordination. Give both the same factual timeline and ask how their positions interact. ### Can Tax CoPilot prepare a dual-status return? No. The cross-border materials and chat are educational. Dual-status returns, treaty elections, international reports and coordinated India–US filing require appropriate software and qualified professional review. ## Official sources - [IRS alien tax guide](https://www.irs.gov/publications/p519) - [IRS substantial presence test](https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test) - [IRS H-1B tax guidance](https://www.irs.gov/individuals/taxation-of-alien-individuals-by-immigration-status-h-1b) - [India nonresident FAQs](https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/non%20resident%20-faq) ## Continue reading - [Residency day counting](/resources/h1b-substantial-presence-tax-residency) - [Tax-credit and treaty questions](/resources/india-us-foreign-tax-credit-treaty) ## Editorial note This is educational reference material prepared by Tax CoPilot Editorial, not a signed CA or CPA opinion. Examples are illustrative. Confirm the applicable year, current official instructions and your facts before filing. Complex or cross-border positions require a qualified adviser. Tax CoPilot preparation drafts are not official returns.