— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) November 21, 2020
In general, an “Accidental American” is a person who either:
– Born in the United States to parents who were NOT US citizens and permanently left the United States as a small child; or
– was born to a US citizen(s) outside the United States
In general Accidental Americans do NOT accept the notion that they are US citizens and do NOT accept the notion that the US system of citizenship-based taxation should apply to them.