Tax Residency Profile: Tax residents of the United States and tax residents of another country

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: American expatriates have moved temporarily from the United States and become residents/citizens of other countries. Often this is the result of a job transfer. Although they are subject to two tax systems their retirement and financial planning tends to be US centric.

Likelihood of renunciation: Very low. They are living temporarily as tax residents of two countries and plan to return to the United States.