Tax Residency Profile: Tax residents of ONLY the United States
Thoughts on US citizenship and the digital nomad life style – Taxation Edition: https://t.co/t6KE8C90dt
— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) September 24, 2021
Tax residency in general …
Different countries have different rules for @taxresidency. #Digitalnomads need to understand the rules before settling in. https://t.co/KlIAxjTb20
— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) September 20, 2021
Income Profile: Primarily non-US income in the form of employment/business income with possible US source income
Expected length of time outside the United States: Digital nomads run location independent businesses. As US citizens they remain tax residents of the United States but do NOT become tax residents of other countries. They often use the FEIE to exclude their foreign source income from US taxation.
Likelihood of renunciation: Very low. Digital nomads do not generally stay in other countries long enough to become either citizens or tax residents.
See: How US Citizen Digital Nomads Can Use The Foreign Earned Income Exclusion To Avoid Paying US Taxes and Possibly Avoid Income Tax Everywhere