| Visitors to the US: Note that once you become a 'resident' of the US for tax purposes you are subject to US tax on your worldwide income. Let's say that you move from Japan to the US to work on July 1, 2005. You were in the process of selling your home and closed on July 2, 2005. Because you became a resident on July 1, 2005 any gain becomes subject to US tax. Non Resident Aliens final year in the US: Please note that you can only file married filing separate if you are going to be non-resident for the latter part of the year. This can actually mean you owe tax even if you were having tax withheld for part of the year just as before, which would have been under the married filing joint basis.
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