Q: As a CR-1 Green Card holder, do I pay tax of my real estate in the country where I have the majority of income ?

A: As a CR-1 Green Card holder (conditional permanent resident), your tax obligations depend on your tax residency status in the United States. If you qualify as a U.S. tax resident, you generally need to report your worldwide income to the IRS, including income from real estate located in other countries.

To determine your tax residency status, the IRS applies the Substantial Presence Test:

1. You are physically present in the U.S. for at least 31 days during the current year, and

2. You have been present in the U.S. for at least 183 days during the 3-year period that includes the current year and the 2 years immediately before, counting:

- All the days you were present in the current year,

- 1/3 of the days you were present in the first year before the current year, and

- 1/6 of the days you were present in the second year before the current year.

If you meet this test, you are considered a U.S. tax resident and must report your global income to the IRS. However, you may be able to claim a foreign tax credit for taxes paid to the country where your real estate is located to avoid double taxation.

If you do not meet the Substantial Presence Test, you are considered a non-resident alien for tax purposes. In this case, you generally only need to report and pay taxes on your U.S. source income.

It's recommended to consult with a tax professional who specializes in international tax matters to ensure you are meeting all your tax obligations and claiming any applicable deductions or credits. Additionally, review any tax treaties between the U.S. and the country where your real estate is located, as these agreements may impact your tax liabilities.