Moving to China from the US: Tax Checklist for Americans

Moving to China is exciting, but the tax implications start before you leave. China's worldwide income taxation and complex regulatory environment create unique pre-move planning needs. This checklist covers the key tax steps before, during, and after your move.

Before You Move (3-6 months before)

State Tax Exit

• If you live in California, New York, or another aggressive state, plan your exit carefully
• Surrender your driver's license and obtain a new one
• Cancel voter registration
• Sell or rent out property
• Close or minimize bank accounts in your former state
• Consider establishing residency in a no-tax state before moving abroad

FEIE Planning

• Understand the physical presence test (330 days outside the US in a 12-month period)
• Plan your move date to maximize your first-year FEIE
• Keep detailed travel records from day one

Visa Planning

• Research visa options: work visa (Z visa), spouse visa, student visa
• China does not have a specific digital nomad visa
• None determine your US tax treatment

Banking

• Plan for Chinese bank account opening (requires work permit and residence permit)
• Keep at least one US bank account open
• Understand FBAR reporting requirements
• Note: Capital controls in China restrict foreign exchange

First Year Filing

Partial-Year FEIE

In your first year abroad, you may qualify for partial-year FEIE.

Chinese Tax Residency

You become a Chinese tax resident if you have a domicile in China or have resided there for 183 days or more.

FBAR

File FBAR for all foreign accounts, including Chinese accounts, if the aggregate value exceeds $10,000.

Establishing China Tax Residency

• Obtain work permit and residence permit
• Open a Chinese bank account
• Register with Chinese social security (if applicable)
• Obtain health insurance

Common Pre-Move Mistakes

1. Not planning state tax exit — California and New York can follow you abroad for years.
2. Not tracking travel days — You need 330 days outside the US for the physical presence test.
3. Not reporting Chinese bank accounts on FBAR — All foreign accounts are reportable.
4. Not understanding capital controls — China restricts foreign exchange, which affects financial planning.
5. Not obtaining proper visa — Work permits are required for legal employment.

Timeline Checklist

3 months before:

• Research visa options
• Plan state tax exit strategy
• Set up travel tracking system

1 month before:

• Surrender state driver's license (if needed)
• Cancel state voter registration
• Document your move

First month in China:

• Obtain work permit and residence permit
• Open Chinese bank account
• Register with social security (if applicable)
• Obtain health insurance

First tax season:

• File US tax return with FEIE/FTC
• File FBAR
• File Chinese tax return (if resident)
• Make quarterly estimated tax payments (if self-employed)

When to Get Professional Help

You should consider professional help before you move, especially if you live in a high-tax state, have complex income, or are unsure about visa implications.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner