Substantial Presence Test: When Do E-2 Visa Holders Pay U.S. Taxes?
If you are in the United States on an E-2 Treaty Investor Visa, your tax obligations may be very different from what you expect.
Many E-2 visa holders assume they pay only U.S. taxes on income earned in the United States. However, once you meet the Substantial Presence Test, you may be classified as a U.S. tax resident, which can mean taxation of your worldwide income.