The Immigrant's Year at a Glance

Taxes and FBAR, the H-1B Lottery, OPT, the New Fiscal Year and the I-864 Income Line, Month by Month (2026–2027)

Last checked: 2026-10-15 · 7 min read

Contents (8 sections)
1. The year in one table2. Things that run on your own dates3. Taxes and foreign asset reporting: the easiest things to miss4. H-1B and OPT: leave a buffer5. Priority dates and the fiscal year: why October matters6. The sponsor income line (I-864P)7. FAQ8. Official links

Who this is for: People studying, working, applying for a green card or preparing to naturalize in the U.S., and families preparing immigrant visas or parents' visits from China. We separate what happens in a fixed month from what runs on your own dates, so you can plan ahead.

Dates and rules follow the IRS, FinCEN, USCIS and State Department websites, last checked October 15, 2026. Items marked ⚠️ change yearly or with policy, so check the official links at the end before acting. The tax section only flags deadlines and is not tax advice; for complex situations, see an accountant who knows cross-border tax.

📊 Latest data, updated monthly: priority date trends, USCIS processing times, visa appointment waits and a policy tracker on our Visa Bulletin & processing times page.


1. The year in one table

When What to do Who should care
Mid-month, every month The State Department publishes next month's Visa Bulletin; USCIS announces which chart I-485 filers use that month Green card applicants waiting on priority dates
January HHS publishes the new poverty guidelines; W-2, 1099 and 1042-S forms arrive; note last year's highest balances in foreign accounts Sponsors; everyone who files taxes
January–February Lunar New Year trips: carry your green card, re-entry permit or valid visa; parents with 10-year B visas need a valid EVUS before each trip Travelers; visiting parents
February–March F-1 students graduating in spring or summer start applying for OPT (as early as 90 days before the program end date) F-1 students
March H-1B electronic registration (usually early to mid-March; USCIS announces exact dates in advance), with selections announced at the end of March ⚠️ H-1B applicants and employers
March 1 The new I-864P income guidelines take effect Affidavit of support sponsors
From April 1 Selected registrants file H-1B petitions; the filing period is at least 90 days H-1B selectees
April 15 Federal tax deadline (an extension to October 15 is available, but tax owed is still due April 15); FBAR deadline (automatic extension to October 15); also the deadline for nonresidents with U.S. wages (Form 1040-NR) Everyone who files; tax residents with foreign accounts
May–August Student visa interview season, so book early; graduates must file OPT no later than 60 days after the program end date F-1 students
June 15 Form 1040-NR deadline for nonresidents without U.S. wages, and for F and J holders filing only Form 8843 F-1 and J-1 students and scholars
End of June First-round H-1B filing period ends; in years with unused numbers, a second selection may follow in July or August H-1B registrants not selected
July–August Summer visits from parents (valid EVUS before each trip); near fiscal year end, some priority dates stall, retrogress or become unavailable Visiting families; people waiting on priority dates
September Last month of the fiscal year; categories that run out of numbers may show "U" (unavailable) People waiting on priority dates
October 1 New fiscal year: new immigrant visa numbers, dates often jump, and USCIS often lets I-485s be filed by Dates for Filing; H-1B changes of status from that year's lottery take effect People waiting on priority dates; H-1B selectees
October 15 Final deadline for extended tax returns and FBARs Anyone who extended
Fall DV lottery registration is usually in the fall, but DV-2027 registration has been postponed; follow the State Department's announcements ⚠️ DV hopefuls
December 31 Year-end balances of foreign financial assets (used for Form 8938); F-1 and J-1 holders count days in the U.S. Tax residents; students and scholars

2. Things that run on your own dates

These don't fall in a set month. Count back from the dates on your own documents and put them in your phone calendar:

Item When More
Naturalization (N-400) Up to 90 days before your 5-year (or 3-year, if married to a citizen) anniversary The naturalization process
Removing conditions (I-751) Within 90 days before your 2-year card expires I-751
Renewing a 10-year green card (I-90) Within 6 months before it expires After you get your green card
Work permit renewal (I-765) Up to 180 days before expiry; renewals filed on or after October 30, 2025 no longer get an automatic extension, so file early ⚠️ Policy tracker
STEM OPT extension Within 90 days before your current OPT card expires Staying in F-1 status
Change of address (AR-11) Within 10 days of moving, on the USCIS website After you get your green card
Selective Service (men) Male permanent residents aged 18 to 25 must register (it comes up at the naturalization interview) The naturalization interview
EVUS update Each enrollment lasts 2 years; enroll again with a new passport or when the visa expires EVUS

3. Taxes and foreign asset reporting: the easiest things to miss

  • Who is a tax resident: From the year you get a green card, you are a U.S. tax resident and report worldwide income (the first year is often a "dual-status" year). F-1 and J-1 students are generally exempt individuals for their first 5 calendar years and file as nonresidents; J-1 scholars and teachers are generally exempt for 2 of 6 years. After that, the substantial presence test applies.
  • FBAR (FinCEN 114): If a tax resident's foreign financial accounts (including Chinese bank accounts) total more than $10,000 at any time during the year, file on the FinCEN website. Due April 15, with an automatic extension to October 15.
  • Form 8938: Filed with your tax return. Single filers living in the U.S. must report foreign financial assets worth more than $50,000 at year end or $75,000 at any time; for married couples filing jointly, $100,000 and $150,000. It is separate from the FBAR, and you may need both.
  • Form 8843: F and J nonresidents file Form 8843 to claim exempt days even with no income. With no income, mail it by June 15.
  • How you file affects your green card: Once you have a green card, don't file as a nonresident. USCIS treats that as a possible sign of abandoning permanent residence, and tax records come up at naturalization.

4. H-1B and OPT: leave a buffer

  • The H-1B lottery has been weighted by wage level since 2026, so higher wage levels have better odds. The $100,000 payment is paused under a court order, but the rule still stands. See the latest in the policy tracker and details in our H-1B guide ⚠️.
  • OPT has three time limits at once: between 90 days before and 60 days after the program end date; within 30 days of the DSO recommendation appearing in SEVIS; and you can start work only once you have the card and its start date arrives.
  • Cap-gap: If you are selected and file a change to H-1B while on OPT, your OPT can continue until the H-1B starts on October 1.

5. Priority dates and the fiscal year: why October matters

  • The U.S. government's fiscal year starts on October 1, and immigrant visa numbers reset that day.
  • That's why some categories run out and show "U" in September, and dates often jump in October, when USCIS also often allows I-485s by Dates for Filing. In October 2026, China EB-3 Dates for Filing jumped more than two years.
  • Have your documents ready so you can file as soon as the window opens. See monthly changes on Visa Bulletin & processing times.

6. The sponsor income line (I-864P)

  • HHS publishes new poverty guidelines each January, and USCIS then updates the I-864P. The 2026 figures took effect on March 1, 2026.
  • 2026 figures at 125% for the 48 contiguous states: $27,050 for a household of 2, $34,150 for 3, $41,250 for 4, plus $7,100 for each additional person.
  • Since October 1, 2026, USCIS accepts only the 08/24/26 edition of Form I-864 ⚠️.

7. FAQ

1. If I extend my tax return, is my FBAR extended too? The FBAR is automatically extended to October 15 on its own. A tax extension (Form 4868) extends filing, not payment.

2. I'm an F-1 student with no income. Do I need to file anything? Usually Form 8843, mailed by June 15. If you had U.S. income, file Form 1040-NR.

3. When is the safest time for a green card holder to visit China? There's no set month; what matters is how long each trip lasts. Trips over 6 months may draw questions, and trips over a year need a re-entry permit. See After you get your green card.

4. I wasn't selected in the March H-1B lottery. What now? Watch for a possible second round in July or August; if you still have OPT or STEM OPT time, register again next year. See our H-1B guide.

5. How often is this calendar updated? Fixed dates are checked every October; policy changes are tracked monthly in the policy tracker.


8. Official links

This guide summarizes public information and applicant experiences for reference only. It is not legal advice. Immigration rules and fees change often, so always confirm on the official websites; if your case is complicated (for example a criminal record, long trips abroad or a status problem), talk to a licensed immigration attorney. PathToUS is not affiliated with the U.S. government.

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