After immigrating, when to file the 1st US Tax return ?

[fpvt2]

If one immigrates to the US in early 2011 (Jan, Feb, March), the 1st time he needs to file tax return is April 15, 2012 for his 2011 income, is that correct ? (In other words, he doesn't need to file 2010 tax return on April 15, 2011 because he is not an immigrant yet in 2010).
Thanks.

[Jeff4cpa]

Your U.S. income tax filing is based on a calendar year income from Jan 1st to December 31st. It is not based on a March 31st year end like it is in India. Your first filing will be due April 15th 2012 for calendar year 2011 income.