Why the S. 877A(g)(1)(B) "dual citizen exemption" encourages dual citizens from birth to remain US citizens and others (except @SenTedCruz) to renounce

Introduction – The S. 877A(g)(b)(B) “born a dual citizen” defense to being a “covered expatriate” The “dual citizen” exemption to the S. 877A “Exit Tax” rules is not well understood. […]

Thoughts from a conversation: Green Cards – Dangers of moving to America and moving from America

"Coming to America" – Welcome to the land of Forms and #FBAR – It's what you couldn't imagine you don't know. https://t.co/cr9SPaOjHf — John Richardson – lawyer for "U.S. persons" […]

US Tax In Canada

The United States imposes worldwide taxation on people who are US citizens and residents (Green Card or substantial presence) even if they live outside the United States ANDA are “tax […]

US Residents Who Own Residential Property In Canada May Be Subject To Various Vacant And Underused Property Taxes

Introduction And Purpose 'Great for landlords, horrible for renters': How a runaway rental market has become Toronto's latest housing nightmare https://t.co/cPT0A0BfS5 — Penalty Taxes On Vacant, Empty Or Underused Homes […]

Bonjour: Different US Tax Treaties Provide Different US Taxation For Different Groups Of Americans Abroad

Introduction, purpose And summary U.S. citizens considering retiring abroad on their U.S. pensions, investment income and Social Security should explore the special benefits of becoming a resident of France (and […]

The "proper care and feeding of the Green Card": Tax Filing Edition – Use of the 911 Foreign Earned Income Exclusion

Introduction: The Purpose and Limited Scope Of This Post This post focuses on Green Card holders who are filing the 1040 tax return. The 1040 is the return that is […]

"Non-citizenship" has its privileges: An overlooked reason why a Green Card holder may NOT want to become a U.S. citizen

“Non-citizenship” has its privileges: An overlooked reason why a Green Card holder may NOT want to become a U.S. citizen https://t.co/yzxRjFikhp — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) […]