Are you a resident for tax?
Parole and TPS don't give exempt status, so every day you're in the US counts toward the substantial presence test. If you were in the US 183 days or more in a year, you are a resident for tax purposes. Most U4U parolees who arrived before July of a year are residents for that year. Everyone is a resident for every full year after that.
In your arrival year you may be a dual-status taxpayer: a nonresident before you came and a resident after.
What you file
- Form 1040, the same return US citizens file, with all filing statuses open to you: single, married filing jointly, head of household and others.
- The standard deduction: $16,100 single, $32,200 married filing jointly or $24,150 head of household for 2026.
- A state return, if your state has income tax.
You need an SSN or ITIN. With a work permit (EAD) you can get an SSN. Family members who can't get an SSN can apply for an ITIN. As an IRS Certified Acceptance Agent, we verify passports without sending them to the IRS.
Credits for families
- Child Tax Credit: up to $2,200 per child under 17 for 2025 and 2026. Each child needs an SSN. From 2025 the filer, or one spouse, also needs one.
- Earned Income Tax Credit: up to $8,231 for 2026 with three or more children, for workers with lower incomes. You, your spouse and each child need an SSN valid for work.
- Credit for other dependents: $500 for qualifying relatives living with you in the US.
See what you can get with our refund estimator. Choose your filing status and add your children.
Income and accounts in Ukraine
US residents are taxed on worldwide income. Salary from a Ukrainian employer, rent from an apartment in Ukraine or business income all go on the US return. The US–Ukraine tax treaty and the foreign tax credit (Form 1116) usually prevent double tax. Ukrainian tax you paid reduces US tax.
If your accounts outside the US totaled more than $10,000 at any time in the year, you file an FBAR (FinCEN Form 114) by April 15. Larger amounts may also need Form 8938. The penalties for missing these are serious. The forms themselves are simple.
Practical tips
- File every year, even with low income. A clean tax record helps with future applications.
- Keep pay stubs, W-2s, 1099s from gig apps (Uber, DoorDash, Instacart) and records of your expenses.
- Gig work is self-employment. You pay 15.3% self-employment tax and can deduct business expenses such as mileage.
We answer questions in Ukrainian, Russian and English. See our U4U and TPS page.
Check your refund now
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Frequently asked questions
Do U4U parolees pay US taxes?
Yes, like anyone who works in the US. Most U4U parolees are tax residents and file Form 1040, with the same deductions and credits as US citizens.
Do I report my income from Ukraine?
If you are a US tax resident, yes. Ukrainian tax you paid usually reduces your US tax through the foreign tax credit.
Can I claim my children who are still in Ukraine?
Usually not for the Child Tax Credit, which requires the child to live with you in the US and have an SSN.
This guide is general information based on IRS publications and form instructions as of November 2026. It isn't tax advice for your situation. Rules change, so our tax experts check every return before filing.