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The short answer
Usually yes, if you earned US income. Your filing position depends on whether you were a US resident for tax: you are one if you held a green card at any time in the year, or if you met the substantial presence test (31 days in the year and 183 weighted days over three years). In the year you arrive you are often a dual-status taxpayer, resident from your residency starting date and nonresident before it, which the IRS handles with Form 1040 and a Form 1040-NR schedule.
The two residency tests
For US tax, a non-citizen is either a resident alien or a nonresident alien, and the difference is large: IRS Publication 519 says resident aliens "are generally taxed on their worldwide income, the same as U.S. citizens", while nonresidents are taxed mainly on US income. IRS Topic 851 sets out two tests.
The green card test
You are a resident for any calendar year in which you are a lawful permanent resident "at any time during the calendar year."
The substantial presence test
You are a resident if you were physically present in the US on at least 31 days in the current year and 183 days over the three-year period made up of the current year and the two before it, counting:
- all the days in the current year;
- one-third of the days in the year before;
- one-sixth of the days in the year before that.
Worked example: Kemi was in the US for 120 days in 2026, 90 days in 2025 and 60 days in 2024. Her count is 120 + 30 + 10 = 160 days, under 183, so she does not meet the test for 2026 (unless she holds a green card). Some people are "exempt individuals" whose days do not count; for example, Publication 519 sets limits for students, teachers and trainees, and a closer connection exception can apply to someone present for fewer than 183 days with a tax home abroad (claimed on Form 8840).
Your first year: often dual-status
Topic 851 explains that if your status changes during the year from nonresident to resident, you have a dual-status year. The IRS residency examples show how this works for a green card holder:
Put simply, income before your residency starting date is treated under nonresident rules, and income after it under resident rules, including income from Nigeria. Dual-status returns have restrictions that ordinary returns do not, which Publication 519 sets out in its chapter on dual-status taxpayers.
Choices that can change your first year
- First-year choice
- Topic 851 says that in some cases you can choose to be treated as a resident alien for part of the current year. The conditions turn on your days of presence; Publication 519 sets them out. The IRS examples show it used to start residency in the arrival year for someone who would not otherwise qualify.
- Nonresident spouse election
- If you are married and one spouse is a nonresident, Topic 851 says the couple can elect to treat the nonresident spouse as a resident for the whole year, which allows a joint return but brings that spouse's worldwide income into US tax.
Which form?
| Your position | Return |
|---|---|
| Resident all year | Form 1040 (or 1040-SR) |
| Nonresident all year, with US income | Form 1040-NR |
| Dual-status year | Form 1040 with Form 1040-NR as a schedule, per the IRS example |
Whether you must file at all depends on your income and filing status for the year; check the filing requirements for that year on IRS.gov. If your employer withheld federal tax from your pay, filing a return is the only way to get back anything withheld beyond what you owe, so a first-year immigrant below the requirement may still want to file.
What Nigerians often miss
- Nigerian income after the residency starting date, such as rent, interest or salary, belongs on the US return. Tax paid in Nigeria may be credited; see the foreign tax credit.
- Nigerian bank accounts may need reporting separately from the return; see FBAR for Nigerian accounts.
- Form 8843 must be attached for certain excluded days, such as student or teacher days, according to Publication 519.
- Exchange rates: naira amounts must be converted to dollars; see which rate to use.
Steps
- Write down your exact arrival date and the date on your green card, if you have one.
- Count your days in the US for the current and two previous years.
- Decide whether you are resident, nonresident or dual-status, and whether any election helps.
- Gather your W-2, any 1099s and records of Nigerian income and accounts.
- Use a preparer who handles dual-status returns, or free help if you qualify (see VITA explained).
Where Pryme fits
If you need records of Nigerian income or balances for your preparer, a Pryme Personal Account can produce a regular or verifiable statement through VerifyDoc.ai; see receipts and statements.
Questions people ask
Do I file taxes in the US if I moved here mid-year?
Usually yes if you had US income. In the arrival year you are often dual-status: nonresident before your residency starting date and resident after it.
When does a green card holder become a US tax resident?
From the date in the year they became a lawful permanent resident. In the IRS example, a person who met the green card test on 15 May 2025 had that date as the residency starting date.
How is the substantial presence test counted?
At least 31 days in the current year and 183 days in total, counting all current-year days, one-third of last year's and one-sixth of the year before.
Do I report Nigerian income on my first US tax return?
Income after your residency starting date generally goes on the return, because residents are taxed on worldwide income.
Sources
- IRS Topic no. 851: Resident and nonresident aliens (reviewed 24 Sep 2026) · accessed Oct 2026
- IRS: Tax residency status examples (reviewed 12 Feb 2026) · accessed Oct 2026
- IRS Publication 519, U.S. Tax Guide for Aliens · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.