🇺🇸 United States · NRI & OCI corridor

    US–India Tax, FEMA & Financial Advisory for NRIs & OCIs.

    From 401(k) sequencing and FBAR/Schedule FA disclosures to estate-tax exposure and the India-US DTAA — a single playbook for green-card holders, citizens of Indian origin and OCIs.

    Top issues in the US–India corridor

    The five things US-based NRIs and OCIs ask about most.

    01

    401(k) and IRA treatment

    When to withdraw, roll over or hold before becoming an Indian tax resident — DTAA Article 20 nuance.

    02

    FBAR and Schedule FA

    Dual reporting: FBAR for US persons holding Indian accounts, Schedule FA for residents returning to India.

    03

    US estate-tax exposure

    Indian-origin US-situs assets above USD 60K can trigger 40% estate tax. Trust and gifting structures matter.

    04

    Visa-status timing

    Green card surrender, H1B exit and substantial-presence calculation shape the year of dual residency.

    05

    RSU, ESPP and ESOP

    Vesting in the US but residing in India — sourcing, withholding and DTAA credit on grant-to-vest income.

    Most-requested consultations

    How US-based clients typically engage us.

    India return planning call

    RNOR window, 401(k)/IRA sequencing, asset migration and Schedule FA before you land.

    US estate & gifting review

    Map US-situs exposure, beneficiary chains and treaty positions for Indian-origin families.

    FBAR / FA cleanup

    Streamlined filings for missed Indian-account disclosures and Schedule FA omissions.

    Why us

    Why NRIs trust us with their India money.

    FCA · ICAI
    Chartered Accountant
    20+ yrs
    Cross-border practice
    1 book
    "NRI Tax Blueprint 2025"
    8 countries
    Diaspora served

    Led by Regi Tom Antony, FCA — Regional CFO, Board Member and NRI Tax Specialist. Advisory is delivered through RTA & Associates, an ICAI-registered Chartered Accountant firm with 30+ years of cross-border practice.

    US–India FAQs

    Common questions from US-based NRIs and OCIs.

    Yes. Any US person — citizen, green-card holder or substantial-presence resident — with aggregate foreign accounts exceeding USD 10,000 at any point in the year must file FinCEN Form 114 (FBAR). It is separate from your US tax return, due April 15 with automatic extension to October 15. Penalties for wilful non-filing start at USD 100,000 per account.

    Under the India-US DTAA, 401(k) withdrawals are generally taxable only in the source country (US) for residents of either state. However, India taxes global income for ordinarily-resident individuals. Use your RNOR window to make distributions, or roll into an IRA and draw down structured. Plan two to three years before the move date.

    Schedule FA in your Indian ITR discloses every foreign bank account, brokerage, RSU, 401(k), IRA, ESPP, real estate and beneficial interest. You must file it from the first year you are an Indian tax resident, including RNOR years. Omissions are prosecutable under the Black Money Act with penalties up to 300% of asset value.

    US citizens and domiciled green-card holders face US estate tax on worldwide assets above the lifetime exemption. Non-domiciled NRIs face it only on US-situs assets (US stocks, US real estate) above USD 60,000. There is no India-US estate-tax treaty, so structuring with revocable trusts, joint titling and gifting needs deliberate planning.

    Plan your US–India money moves with a CA-led team.

    One 20-minute call. A written plan covering residency, FEMA, repatriation and tax.