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India + United States

One life, two tax systems.

For NRIs, U.S. residents with Indian income, and families moving between the two — coordinated review of residency, income, credits and reporting.

  • Residency review

    Reviewing your residential status under Indian rules and your status for U.S. tax purposes — the two are determined independently.

  • NRI & expat income

    Indian income of non-residents, and foreign income of U.S. residents and citizens, reported on the returns where it belongs.

  • Foreign tax credit & treaty eligibility

    Reviewing whether a foreign tax credit or treaty provision may apply. Treaty relief is not automatic — conditions and disclosures apply.

  • Foreign account & asset reporting

    FBAR and Form 8938 where applicable. These are separate regimes with different thresholds, filers and agencies, and one may apply without the other.

  • Rental, property & investment income

    Indian property held by U.S. residents, sale of property, and investment income across both countries.

  • Coordinated document checklist

    One combined list covering both countries' records, so nothing is collected twice.

Official references

Where the rules are published.

We link official sources for context. They are references, not endorsements of Lota Global.
Internal Revenue Service, U.S.Foreign Tax Creditwww.irs.gov(opens in new tab)FinCEN, U.S. TreasuryReport Foreign Bank and Financial Accounts (FBAR)www.fincen.gov(opens in new tab)Income Tax Department, IndiaIncome Tax e-Filing portal & tax calendarwww.incometax.gov.in(opens in new tab)

Checklist

Combined documents to gather.

  • PAN details (note the number only — do not share scans on any public site)
  • Income proofs: salary certificates / Form 16, invoices, professional receipts
  • Annual Information Statement (AIS) and Form 26AS
  • Bank and investment statement summaries, capital-gains statements
  • GST records as applicable: sales/purchase registers, GSTR-2B, filed returns
  • Tax identification type available (SSN / ITIN / EIN) — do not send the number itself here
  • Forms W-2 and 1099 received
  • Prior-year federal and state returns
  • Business income/expense or rental property statements
  • Foreign account and income records, where relevant
  • Residency days / travel history for both countries

Do not send documents through this site. Secure sharing is arranged after engagement.

Questions

Cross-border FAQs

If I pay tax in India, do I still file in the U.S.?
U.S. citizens and residents are generally taxed on worldwide income, so a U.S. return may still be required. A foreign tax credit may reduce double taxation, subject to eligibility.
Is FBAR the same as Form 8938?
No. FBAR is filed with FinCEN; Form 8938 is filed with your IRS return. They have different thresholds and asset definitions, and you may need one, both or neither.
Does the India–U.S. treaty apply automatically?
No. Treaty benefits depend on specific conditions and may require disclosure or claims on the return.

Next step

Tell us your situation. We’ll come back with a clear scope.

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