IRS Relief Procedures For Former Citizens Update – Relief For Former Green Card Holders Coming!

It's just become a lot easier for many #Americansabroad wishing to commit #citizide, but who are worried about tax compliance issues: "IRS Relief Procedures For Former Citizens Update – Relief For Former Green Card Holders Coming!" https://t.co/Ttu1k9Yply via @expatriationlaw — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) December 18, 2019 Introduction On December […]

Article 4 paragraph 2 of the U.S. U.K. Tax Treaty: A clause preventing the use of the tax treaty tie breaker for some Green Card holders

Introduction – In The 21st Century The Most Important Thing About A Person Is His Tax Residency Interestingly the U.S. UK tax treaty appears to have created a "saving clause" for some #GreenCard holders – looks like they may have no residency tie breaker option (very bad!) Why should some Green Card holders be treated […]

Green Card holders who have moved from the United States without properly severing US tax residency

Here is the scenario that this post is addressing: An individual becomes a permanent resident of the United States (meaning that he has a Green Card). He lives in the United States for any number of years. He then moves away from the United States and returns to live in his home country. He is […]

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 filed by all individuals unless you are a “nonresident aliens”. Non-resident aliens file the 1040-NR. This post does NOT discuss (1) when it could be […]

The proper care and feeding of the Green Card: How physical presence in the US affects the right to live permanently in the US and eligibility for US citizenship

United States permanent residence and the right to travel outside the United States with the Green Card Beginning with my answer to a similar question on Quora … Read John Richardson‘s answer to Can a person living in the US with a Greencard travel to other countries? on Quora

The "proper care and feeding of the Green Card": Tax Planning for the #GreenCard before coming to America

Introduction – Where this post came from … In July of 2018 I moderated a discussion on “tax residency”. The discussion was at an immigration conference in Los Angeles that was primarily focused on the EB-5 program. The EB-5 program will lead to a Green Card (meaning that one becomes a permanent resident of the […]

What are the advantages to a Green Card holder becoming a US citizen?

Circa 2013: Many people with @PermResidentUSA AKA #GreenCard holders live in the USA for years and choose to NOT become U.S. citizens: "Making Choice to Halt at Door of Citizenship" https://t.co/rBrLDHNrYn — US Green Card Abroad (@USGreenCardLaw) September 10, 2018 There are many “permanent residents” of the United States AKA Green Card holders who have […]

The proper care and feeding of the Green Card – An interview with "long term resident" Gary @Clueit

Introduction The Internal Revenue Code of the United States imposes worldwide income taxation on ALL individuals who are U.S. citizens or who are otherwise defined as “residents” under the Internal Revenue Code. “Residents” includes those who have a visa for “permanent residence” (commonly referred to as a Green Card). A visa for “permanent residence” 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) July 30, 2018 U.S. Tax Residency – The “Readers Digest” Version Last week I participated in a “panel discussion” titled: “Tax Residency In A World […]

The Green Card and the "Oh My God" Moment: You know you want to leave the USA? Not so fast!

One more day! One more #GreenCard holder chased out of America – Can't understand what is required of him https://t.co/tp09EMhTHP pic.twitter.com/IukTr1Mfo3 — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) August 25, 2017 Well he won the lottery. Specifically he won the “Green Card” lottery. He and his wife came all the way from […]