When and how do I file Arizona and federal income taxes as a new resident?

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Both returns are due in mid-April for the previous calendar year: a federal return to the IRS and an Arizona return to the Department of Revenue. In your first year you file as a part-year resident of Arizona, and your federal form depends on whether you count as a US tax resident under the substantial presence test. Foreign bank accounts and assets may need separate reports. The IRS decides residency for tax purposes by immigration status and days present: green card holders and people who meet the substantial presence test file as residents on Form 1040 and report worldwide income; others file as non-residents on Form 1040-NR and report US-source income. The IRS pages for international taxpayers explain the test, treaty benefits and the first-year choice. Everyone on the return needs an SSN or ITIN. Arizona taxes residents on all income and part-year residents on income earned while resident plus Arizona-source income; the first year after a move is filed on the part-year form, later years on the resident form, with the same mid-April deadline and e-filing through the department’s portal. The flat 2.5 percent rate and the state credits are described on the department’s site. Two reports catch immigrants out: the foreign bank account report, required when foreign accounts together exceed 10,000 dollars at any point in the year, and the foreign-asset statement attached to the return above higher thresholds. Penalties for missing them are severe, so for the first year most newcomers with assets abroad use a tax professional who handles cross-border cases; free filing help exists for simpler situations.

When and how do I file Arizona and federal income taxes as a new resident?

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