Substantial Presence Test for Indian Students and Professionals
Build a day-count and visa timeline, identify possible excluded days and forms, and determine when U.S. tax residency may begin or change.
Read the guide →U.S.–India Tax and Reporting
Determine tax residency first, then coordinate income sourcing, treaty positions, foreign taxes, accounts, investments, entities, and information returns.
Guides for specific decisions
U.S. Reporting Checklist for Indian Bank and Demat Accounts
Inventory ownership, signature authority, maximum value, currency conversion, income, FBAR, Form 8938, and related reporting for Indian accounts.
Read the guide →Indian Mutual Funds and U.S. PFIC Review
Organize fund ownership, statements, values, distributions, sales, elections, and filing history before determining U.S. PFIC reporting and tax treatment.
Read the guide →Foreign Tax Credit Checklist for U.S.–India Income
Match Indian taxes with the related income, taxpayer, year, currency, sourcing, category, treaty position, and U.S. limitation calculation.
Read the guide →U.S.–India Contractor Income Sourcing Guide
Document tax residency, where services are performed, payer, contract, entity, withholding, expenses, permanent establishment, and foreign tax facts.
Read the guide →