Expatriation
What Is the Exit Tax When Renouncing U.S. Citizenship?
An overview of the expatriation tax for former U.S. citizens, including covered-expatriate tests, deemed sale concepts, deferred compensation, and Form 8854.
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Educational U.S. tax articles for Americans living abroad, including FBAR, FATCA, and Foreign Earned Income Exclusion topics.
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Expatriation
An overview of the expatriation tax for former U.S. citizens, including covered-expatriate tests, deemed sale concepts, deferred compensation, and Form 8854.
Expatriation
Learn when a long-term green card holder can face U.S. expatriation tax, how Form 8854 and covered-expatriate screening work, and why the termination date matters.
Citizenship
Use this accidental-American tax filing checklist to separate FBAR, FATCA, income-tax, and catch-up requirements before considering renunciation.
State Taxes
Choose a no-tax state before moving abroad to avoid state income tax on worldwide earnings. Learn the best domicile states and which aggressive states to avoid.
Digital Nomads
Digital nomads face a unique tax problem: residency nowhere. Learn how 183-day rules, OECD tie-breaker tests, and permanent home tests determine where you owe tax.
Tax Forms
A genuine foreign inheritance is generally excluded from gross income, but the transferor, amount, estate or trust, receipt date, inherited asset, and later income determine the U.S. reporting and tax questions.
Tax Strategy
US expats who own foreign LLCs face complex entity classification rules. Learn disregarded vs corporate vs partnership treatment, Form 5471 vs 8865, and Mexican S. de R.L. issues.
Tax Strategy
US expats who receive distributions from foreign trusts face complex reporting on Form 3520 and potential 35% penalties. Learn grantor vs non-grantor trust rules.
State Taxes
Follow this step-by-step guide to terminate state residency before moving abroad. Sell property, change voter registration, surrender your license, and document your intent.
Consultation first · Written scope
These answers cover the factors that usually determine your filing path: income, foreign accounts, forms, deadlines, and scope.