- Home
- /
- Country Hubs
- /
- United States
US–India Tax, FEMA & Financial Advisory for NRIs & OCIs.
Indian-origin H-1B, green-card and citizen US residents stay NRIs for Indian tax until they spend 182+ days in India. The India-US DTAA gives credit-method relief; Section 89A defers 401(k) tax until withdrawal. FBAR and Schedule FA both apply once you return. RNOR sequencing decides whether RSU vesting is taxed twice.
Last reviewed: June 2026 · Updated for AY 2026-27
What United States NRIs ask first.
The same four pillars (tax, FEMA, property, return) apply everywhere — but the order changes by corridor. Here's where United States cases usually start.
- 01401(k) and IRA treatment
- 02FBAR and Schedule FA
- 03RSU vesting and India tax on return
- 04Estate-tax exposure
- 05Green card surrender and exit tax
How we help United States NRIs.
Book a focused advisory call tailored to your corridor.
- 01US-India return planning call
- 02RSU & 401(k) sequencing review
- 03Green-card exit tax review
Deep reads for United States NRIs.
Step-by-step explainers written for the Gulf corridor.
Got a United States-specific question?
Mention the country and life stage — we'll send back a corridor-specific reply.
Answered, candidly.
- If I'm on H-1B, am I an NRI for Indian tax purposes?
- Almost always yes — physical presence in India determines residency. The visa doesn't.
- Are my US capital gains taxable in India?
- Not while you're an NRI. After you return and become resident, global income becomes taxable — with DTAA credit for tax already paid in the US.
- Does my 401(k) get taxed in India after I return?
- India offers Section 89A (Form 10EE) to defer 401(k) taxation until withdrawal, matching the US treatment. The election is one-time and irrevocable — we file it with the first return.
- Do I need to file FBAR and Schedule FA?
- FBAR (FinCEN 114) is a US filing for non-US accounts above USD 10K aggregate. Schedule FA is the Indian disclosure of foreign assets — required once you become a resident (not RNOR). The two filings overlap in scope but serve different governments.
- What is the US exit tax for green card holders?
- If you've held a green card for 8+ of the last 15 years and surrender it, you may be a 'covered expatriate' subject to mark-to-market exit tax under IRC 877A. We coordinate timing of surrender with Indian RNOR landing.
The frameworks on this page are drawn from NRI Tax Blueprint 2025 — written by Regi Tom Antony, FCA, the practicing CA who advises on the same problems every week.
All country corridors
Compare your situation against every corridor we cover.
Open →Plan your return to India
RNOR sequencing, account redesignation, the 30-day rule.
Open →Property & repatriation playbook
TDS, Section 197 and the USD 1M repatriation cap, end to end.
Open →OCI & FEMA rules explained
NRE/NRO/FCNR, property eligibility and FEMA red flags by scenario.
Open →Founders building in India
FDI route, structure choice and FC-GPR for NRI founders.
Open →Browse all guides
Deep guides across tax, FEMA, property and return planning.
Open →- RTA & Associates· Chartered Accountants
- NRI Tax Blueprint· Authored playbooks
Ready to plan? Book a strategy call with Regi.
A 45-minute working session that ends with a written next-step plan.
The NRI Blueprint briefing.
One email a fortnight. Corridor updates, deadline alerts, and one written framework worth your inbox.