Do I need to file IRS tax forms as a Ukrainian humanitarian parolee?

Question

I arrived in the U.S. on September 16, 2024, under the United for Ukraine (Ukrainian Humanitarian Parole) and have been in the U.S. without leaving for 152 days. I have received a Social Security Number and Employment Authorization but have not worked or earned any income in the U.S. I have no dependents and have never been in the U.S. prior to this. I also have a Ukrainian identification number that serves as my taxpayer number in Ukraine, but I have not had any income there for many years. Do I need to file any tax form with the IRS? Will my requirements change after being in the U.S. for 183 days or later for a full year?

James L. Arrasmith · Answer

Given your situation as a Ukrainian humanitarian parolee who hasn't earned U.S. income during your stay, you aren't required to file any IRS tax forms for the 2024 tax year since you haven't met the substantial presence test yet. 
 
Your tax obligations will change once you meet the substantial presence test, which occurs after being physically present in the U.S. for 183 days during a three-year period. Based on your arrival date of September 16, 2024, you'll reach this threshold in March 2025, making you a resident alien for tax purposes from that point forward. 
 
For the 2025 tax year, you'll need to file IRS Form 1040 even if you don't have U.S. income, as resident aliens must report their worldwide income. It would be wise to consult with a tax professional when you reach that point, as they can help you understand any tax treaties between the U.S. and Ukraine that might affect your filing requirements. Remember to keep detailed records of your days present in the U.S., as this will be crucial for determining your exact tax residency status.

Q: Do I need to file IRS tax forms as a Ukrainian humanitarian parolee?