There is no grace or forgiveness period under which immigrants to the United States are allowed to live, according to the Internal Revenue Service. Immigrants to the United States must pay normal taxes such as income, property or sales taxes.
According to the Internal Revenue Service, for income tax purposes, the IRS does distinguish between resident and non-resident aliens. Although non-resident aliens haven't met the requirements for residency, they are subject to income taxes on any income they receive from within the United States, such as wages. Resident aliens, like citizens, are subject to income tax on all of their worldwide income. An immigrant who seeks U.S. citizenship has to show that tax returns were filed or have a satisfactory reason why they were not, according to U.S. Citizenship and Immigration Services.