Immigrant parent and filing taxes - scenarios?

[jefkorn]

Hello folks,
Immigrant parent landed in US in Feb. 2019, should they file taxes since they were not an immigrant in 2018 since they never set foot in US? Their immigrant visa was issued in 2018 but their first travel to US on that visa occurred in Feb. 2019.

A related question, what if parent leaves after receiving re-entry permit and lives overseas for about 2 years, is there a limit on their income for them to file taxes? In other words, they are retired from their job overseas, receive monthly pension from their employer, what are the income thresholds for them to be taxed on that income. I understand that permanent residents are taxed on worldwide income, trying to find if they will end up paying taxes and what are the income thresholds to keep in mind.

Thank you for your time and any suggestions in this matter would be highly appreciated!

Best!

 

[newacct]

Hello folks,
Immigrant parent landed in US in Feb. 2019, should they file taxes since they were not an immigrant in 2018 since they never set foot in US? Their immigrant visa was issued in 2018 but their first travel to US on that visa occurred in Feb. 2019.

Not if they have not been to the US and did not have US income in 2018.

A related question, what if parent leaves after receiving re-entry permit and lives overseas for about 2 years, is there a limit on their income for them to file taxes? In other words, they are retired from their job overseas, receive monthly pension from their employer, what are the income thresholds for them to be taxed on that income. I understand that permanent residents are taxed on worldwide income, trying to find if they will end up paying taxes and what are the income thresholds to keep in mind.

Thresholds are in Form 1040 instructions, section "Do You Have To File?"