- BIST10011,572-1.28%
- USD49.45+0.05%
- EUR55.62+0.37%
- GOLD4,182.70+0.04%
- INTEREST37.00%-1.00
- BITCOIN82,421+0.50%
- October 19, 20269°
- BIST10011,572-1.28%
- USD49.45+0.05%
- EUR55.62+0.37%
- GOLD4,182.70+0.04%
- INTEREST37.00%-1.00
- BITCOIN82,421+0.50%
- October 19, 20269°
15
Tax
Tax residency, SSN and ITIN, tax returns, state tax, the Turkey–US double taxation agreement, and foreign account reporting. Tax matters are personal; consult a specialist in complex situations.
Topics in this section
- 15.1 Tax residency: who is considered a "resident"?U.S. tax residency is determined separately from immigration status by the green card or substantial presence tests. Residents report worldwide income on Form 1040, while nonresidents report U.S.-source income on Form 1040-NR.
- 15.2 Taxpayer identification number: SSN or ITINFor tax matters in the United States, people need an SSN or, if they cannot obtain an SSN, an ITIN. An ITIN is obtained with Form W-7 and supporting documents; it does not provide work authorization or immigration status.
- 15.3 Tax returnFederal income tax returns in the U.S. are filed every year based on your tax status and income. Follow the steps for form selection, deadlines, free assistance, and refund tracking.
- 15.4 State income taxState income tax is separate from federal tax; rates and residency rules vary by state. The federal filing obligation continues even when there is no state tax.
- 15.5 Türkiye–U.S. tax treaty for the prevention of double taxationThe Türkiye–U.S. income tax treaty contains rules intended to prevent the same income from being taxed in both countries and tax provisions for different types of income. To claim benefits, you must make a claim on the relevant returns and forms.
- 15.6 Reporting accounts and assets in TürkiyeTurks considered U.S. tax residents may have to report their financial accounts and certain assets in Türkiye on the FBAR, Form 8938, or Form 3520. Thresholds, deadlines, and penalties vary by form.
- 15.7 Tax scamsTax scammers may pose as IRS or Treasury officials and pressure you for payment or personal information, or threaten your immigration status. Report fake communications and follow the IRS’s steps in cases of identity theft.
Last reviewed October 16, 2026. This content is general information, not legal advice.