Moving to the United States from Poland

Tax Obligations for Polish Nationals in the US

Once you become a US tax resident, either through holding a green card or meeting the Substantial Presence Test, you are taxed on worldwide income ^[1]. The IRS applies a day-count formula across three years to determine residency: all days present in the current year, one-third of days in the prior year, and one-sixth of days in the second prior year, with a threshold of 183 days ^[2]. Polish nationals on temporary work visas (H-1B, L-1) generally meet this test within their first full calendar year ^[2].

The US-Poland Tax Treaty.

The US and Poland have maintained an income tax treaty since 1974 ^[3]. The treaty prevents double taxation through foreign tax credits. If you earn income in both countries during a transition year, the treaty assigns taxing rights by income type (employment, dividends, interest, pensions) and provides relief through Form 1116 credits ^[4]. Poland taxes residents on worldwide income at progressive rates. During years when you are a tax resident of both countries, the treaty's tiebreaker rules determine your primary residence for treaty purposes.

FBAR and FATCA.

If you keep Polish bank accounts after moving, you must file FinCEN Form 114 (FBAR) once the aggregate balance of all foreign accounts exceeds $10,000 at any point during the year ^[5]. FATCA Form 8938 has higher thresholds but covers a broader range of assets including investment accounts and insurance products ^[6]. Polish banks report US-person accounts to the IRS under FATCA's intergovernmental agreement ^[6].

Polish pension and ZUS contributions.

The US and Poland have a Social Security Totalization Agreement that prevents dual contributions and allows you to combine work credits from both countries toward benefit eligibility ^[7]. If your Polish employer sends you to the US for a limited assignment, you may remain in the Polish ZUS system with a certificate of coverage. Long-term US residents generally pay into the US Social Security system and exempt Polish ZUS.

State taxes.

US states set their own income tax rates and rules independently of federal law. States like California, New York, and New Jersey have high income tax rates, while Texas, Florida, and Washington have no state income tax. Your state of residence matters significantly for your total tax burden.

Healthcare and Insurance

The US does not have a universal public healthcare system comparable to Poland's NFZ. Healthcare coverage is tied to employment, government programs, or individual purchases on the marketplace.

Employer-sponsored insurance.

Most full-time employees receive health insurance through their employer. The employer typically pays a portion of the premium, with the employee covering the remainder through payroll deductions. Plans vary widely in coverage, deductibles, and copays. Employer plans generally cover medical, dental, and vision, though dental and vision may be separate.

The ACA Marketplace.

If your employer does not offer insurance, or if you are self-employed, you can purchase coverage through the Affordable Care Act (ACA) marketplace at healthcare.gov. Subsidies are available based on income. Open enrollment runs annually, typically from November through mid-January. Outside open enrollment, you need a qualifying life event (such as moving to a new state or losing employer coverage) to enroll.

Medicare and Medicaid.

Medicare is federal health insurance for people 65 and older (and some younger people with disabilities). You become eligible after 40 quarters (10 years) of paying Medicare taxes through employment. Medicaid is a joint federal-state program for low-income individuals, with eligibility varying by state.

The coverage gap.

Between arriving in the US and starting employer-sponsored coverage, you may need temporary insurance. Short-term health plans, travel medical insurance, or COBRA continuation from a previous employer (if applicable) can bridge the gap. Many employers impose a waiting period before insurance starts.

Prescription drugs.

US prescription drug costs are significantly higher than in Poland. Bring documentation from your Polish doctor listing medications by generic (International Nonproprietary Name) and dosage. Some medications available over the counter in Poland require prescriptions in the US, and vice versa. Check with your new US doctor about transferring prescriptions.

Visa Pathways for Polish Citizens

Poland joined the US Visa Waiver Program (VWP) in November 2019, allowing Polish citizens to travel to the US for tourism or business for up to 90 days without a visa ^[1]. You must obtain an approved ESTA (Electronic System for Travel Authorization) before travel ^[1]. VWP entry does not allow you to work, study full-time, or change status to most other visa categories while in the US.

H-1B Specialty Occupation Visa.

The H-1B is the primary work visa for professionals in specialty occupations requiring at least a bachelor's degree ^[2]. A US employer must sponsor you, and the visa is subject to an annual lottery with a statutory cap ^[2]. Polish nationals receive H-1B visas valid for 60 months with multiple entries ^[3].

L-1 Intracompany Transferee.

If you work for a multinational company with US operations, the L-1 visa allows transfer to a US office ^[2]. L-1A is for managers and executives, L-1B for employees with specialized knowledge. No annual cap applies for individual petitions ^[2].

Employment-based green cards.

Permanent residence through employment falls into five preference categories ^[4]. EB-1 covers priority workers with extraordinary ability, outstanding professors, and multinational executives ^[4]. EB-2 covers advanced degree professionals ^[4]. EB-3 covers skilled workers and professionals ^[4]. Each requires employer sponsorship and, for EB-2 and EB-3, a labor certification (PERM) process ^[4].

Diversity Visa (DV) Lottery.

Poland is eligible for the annual DV lottery, which allocates up to 55,000 immigrant visas to nationals of countries with historically low immigration to the US ^[2]. Selection is random and registration is free through the State Department's online portal during the annual registration period.

Family-based immigration.

US citizens and lawful permanent residents can sponsor Polish family members for immigration. Immediate relatives of US citizens (spouses, unmarried children under 21, parents) are not subject to annual numerical limits. Other family categories have per-country limits and can involve multi-year waits ^[4].

E-2 Treaty Investor.

Poland has a bilateral investment treaty with the US, making Polish nationals eligible for E-2 treaty investor visas ^[3]. This visa requires a substantial investment in a US business. Polish E-2 visas are issued with 12-month validity and multiple entries ^[3].

Banking and Finances

Opening US bank accounts.

You can open a US bank account with a passport, visa documentation, and a US address. Major banks (Chase, Bank of America, Wells Fargo, Citibank) all accept foreign nationals with valid visa status. Some banks allow you to open an account before arriving if you hold a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Credit unions may have stricter requirements.

Social Security Number.

You will need an SSN for employment, tax filing, and most financial activities. Apply at a Social Security Administration office after arriving with your passport and visa documentation. Processing typically takes two to four weeks. Until you receive your SSN, some banking and financial activities will be limited.

Building US credit history.

Poland's credit bureaus (BIK) do not share data with US credit bureaus (Experian, Equifax, TransFusion). You start with no US credit history. Secured credit cards, where you deposit cash as collateral, are the standard first step. Some international banks like HSBC and Citibank offer programs to carry over international banking relationships.

Sending money to and from Poland.

Wise (formerly TransferWise), Revolut, and OFX offer competitive exchange rates for PLN-USD transfers. Traditional wire transfers through Polish and US banks charge higher fees and use less favorable exchange rates. Many Polish immigrants maintain a Polish bank account for receiving Polish pension payments, managing property in Poland, or supporting family.

Retirement accounts.

US employers commonly offer 401(k) plans with employer matching contributions. You are eligible to contribute once you have a valid SSN and meet the plan's eligibility requirements (often after a probationary period). Individual Retirement Accounts (IRAs) are available to anyone with earned income and a valid SSN. The US-Poland tax treaty affects how Polish pension income (ZUS, OFE) is taxed when received in the US ^[1].

Moving Logistics

Shipping household goods.

An ocean freight container from Poland to the US East Coast takes approximately four to six weeks. A 20-foot container covers most household moves. US Customs and Border Protection requires a detailed inventory. Personal effects imported by immigrants entering on an immigrant visa or green card are generally duty-free if they were owned and used before arrival. Temporary visa holders may face different customs treatment depending on visa type.

Flights.

Direct flights operate from Warsaw Chopin Airport to New York (JFK/EWR) and Chicago (ORD). LOT Polish Airlines operates most direct routes. Connecting flights through European hubs (Frankfurt, Amsterdam, London) offer more destination options. Flight time from Warsaw to New York is approximately 9 to 10 hours.

Documents to prepare.

Bring originals and certified translations (into English) of: birth certificate, marriage certificate (if applicable), educational diplomas, professional certifications, police clearance certificate from the National Criminal Register (Krajowy Rejestr Karny), and medical examination records as required by your visa category. The US requires an apostille on Polish public documents under the Hague Convention.

Driver's license.

Polish driver's licenses are not valid for long-term use in the US. Each state has its own rules for how long you can drive with a foreign license before obtaining a state license. Most states require a written test and road test. Some states (such as Maryland) have reciprocity agreements that waive the road test for certain foreign license holders, but no US state has a blanket reciprocity agreement with Poland.

Pets.

Dogs entering the US must meet CDC requirements, which were updated in 2024. Dogs must be at least six months old, microchipped (ISO 15-digit), have a valid rabies vaccination, and may need additional documentation depending on the country of departure. Cats do not have federal entry requirements but may face state-level rules. Airlines vary in their pet transport policies; LOT Polish Airlines accepts pets in cabin and cargo on transatlantic routes.

Time zones.

Poland is on CET (UTC+1), six hours ahead of US Eastern Time during standard time and six hours ahead during summer (both countries observe daylight saving time, though the switchover dates differ slightly). If you work remotely for a Polish employer from the US East Coast, a 9am CET start is 3am ET. West Coast hours make overlap nearly impossible.

Cultural Adjustment

Language.

English proficiency is essential for professional and daily life in the US. Polish nationals generally have strong English skills from school instruction, but workplace English (conference calls, email tone, small talk conventions) takes practice. Polish-speaking communities are concentrated in Chicago, New York, New Jersey, and Connecticut. Chicago's Polish community is one of the largest outside Poland, with Polish-language media, churches, and businesses throughout the metropolitan area.

Workplace culture.

US workplaces are generally more informal than Polish ones, with first-name usage common even with supervisors. Meetings start on time. Email communication tends to be direct but wrapped in positive framing ("Great question" preceding a disagreement). Vacation time is not mandated by federal law. Most employers offer two to three weeks of paid time off initially, compared to Poland's statutory 20 to 26 days. Negotiating vacation time is common during the hiring process.

Cost of living.

Housing costs vary dramatically by location. Major metropolitan areas (New York, San Francisco, Boston, Washington DC) have housing costs that can exceed Warsaw and Krakow by a significant margin. Midwestern cities (Chicago, Columbus, Pittsburgh) offer more comparable costs. Groceries, dining, and transportation costs also vary by region. US salaries are generally higher than Polish equivalents in the same industry, but the gap narrows significantly after accounting for healthcare costs, retirement savings, and the absence of employer-paid social security comparable to ZUS.

Polish diaspora.

The US has one of the largest Polish diaspora populations globally. Polish cultural organizations, churches (many Catholic parishes have Polish-language services), and social clubs exist in most major cities. The Polish American Congress and local Polish organizations provide networking and support services for new arrivals. Polish grocery stores carrying familiar brands are common in areas with significant Polish populations.

Tipping culture.

Poland has modest tipping expectations. In the US, tipping is a core part of service workers' compensation. Standard tips are 18 to 20 percent at restaurants, $1 to $2 per drink at bars, 15 to 20 percent for hairdressers, and $2 to $5 per bag for hotel bellhops. Not tipping is considered a serious social breach and can affect service quality on return visits.

Healthcare expectations.

The US healthcare system operates differently from Poland's NFZ model. You schedule appointments (sometimes weeks in advance for specialists), receive itemized bills, negotiate with insurance companies over coverage, and may owe significant out-of-pocket costs even with insurance. Emergency room visits are expensive regardless of insurance status. Many Polish immigrants find the administrative complexity of US healthcare the most difficult adjustment.

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