#Greencard abandonment: The safe disposal of the US "permanent resident" visa without triggering the S. 877A Expatriation Tax

A brief summary of #Greencard abandonment and the S. 877A Exit Tax as it applies to "long term residents" https://t.co/SuwTDtQhLs pic.twitter.com/ljKdkRdcV3 — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) September 2, 2018 https://www.taxation.co.uk/Articles/2018/04/24/337897/us-expatriate-tax-conference-pt-2 What follows is a summary of a presentation I made in March of 2018 in London, UK:

What's a #GreenCard anyway? It's NOT what you don't know. It's what you know that isn't true!

Introduction – It’s about the right to live permanently in the United States There are tens of thousands of people who have “Green Cards” who live outside the United States. Some of them want to maintain their Green Cards which they understand to mean maintaining their right to live permanently in the United States. Otherwise […]

The teaching of Topsnik 1 – 2014: Taxation for #GreenCard @TaxResidency and "tax treaty tiebreakers"

Introduction This is part of a series of posts on: (1) “tax residency“, (2) the use of “treaty tiebreakers” when an individual is a “tax resident” of more than one jurisdiction and (3) how to use “treaty tiebreakers” to end “tax residency” in an undesirable tax jurisdiction. Topsnik 1: It’s about the taxation (not expatriation) […]

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" abroad (@ExpatriationLaw) June 21, 2015 My #OVDI Progress http://t.co/e4i72v1Bkj via @wordpressdotcom – Another "Green Card" victim – he kept a bank account in the home […]

Considering renouncing US citizenship? Interesting discussion with Buffalo lawyer @JoeGrasmick

Considering renouncing US citizenship? Interesting, thoughtful and balanced 2018 discussion with Buffalo immigration lawyer @JoeGrasmickhttps://t.co/Xp9zPk1I2r via @expatriationlaw — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) January 1, 2022 In 2018 I had a discussion with Buffalo Immigration Lawyer Joe Grasmick about a number of issues including renouncing US citizenship. The discussion was videoed […]

Ceasing To Be A US Tax Resident

Coming to America? A space for those planning for a Green Card, living with a Green Card or wanting to abandon your Green Card … https://t.co/QSSwLukN1E — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) November 21, 2020 From a US immigration perspective your permanent resident visa AKA Green Card is valid only as […]

Individuals, Treasury, The State Department And IRC 6039G: Who has to report what when an individual renounces US citizenship?

Renunciation of U.S. Citizenship triggers a “Reporting Frenzy”! It’s simply unbelievable. The renunciation of U.S. citizenship triggers more reporting obligations on the part of individuals and government agencies than anything else. More than birth. More than death. More than marriage. More than bankruptcy. More than conviction of a crime (probably). It’s unbelievable. The purpose of […]

Taxability Freedom Day: On what day does a "U.S. person" cease to be a "U.S. taxpayer"?

Update: October 9, 2015 This post focuses largely on the role of form 8854 in relinquishing U.S. citizenship for tax purposes. See also my more recent post which discusses the role of the Certificate of Loss of Nationality in relinquishing U.S. citizenship. Taxability Freedom Day: On what day does a “U.S. person” cease to be […]

Part 12 in series: The Emotional Toll of US Non-Resident Taxation and Banking Policies – “I Love the US but Feel Betrayed”

Before moving to the post, if you believe that Americans abroad are being treated unjustly by the United States Government: Join me on May 17, 2019 for a discussion of U.S. “citizenship-based taxation” as follows: "What Is The Future Of Citizenship-Based Taxation?" Prof. William Byrnes (Texas A&M Law), Prof. Edward Zelinsky (Cardozo Law), John Richardson […]

On what date does an individual (other than a U.S. citizen) begin or end @USTaxResidency

This is an interesting and important question. This question is always important for determining how the Sec. 877A “Exit Tax” applies to “permanent residents” AKA “Green Card Holders” who with to abandon their permanent residence. There are many other many other reasons why this matters. U.S. tax residency (which is an example of “deemed tax […]