Tax residency vs. physical presence: The four questions you must ask before making a country your home

An introduction to “tax residency” … Most people equate residency with physical presence. They assume that where you are physically presence determines where you live. They further assume that where you live is where you pay your taxes. Conclusion: The country where you live is the country where you must be “tax resident”. Not necessarily! […]

Physical presence as a necessary condition for being a US "resident" under the Internal Revenue Code

Introduction Every country in the world with the exceptions of Eritrea and the United States claim tax jurisdiction based on “residence”. Although the tests for “residence” may differ, “residence based taxation” means that it is possible to sever your tax connection to a country by severing residence. The nations of Eritrea and the United States […]

H.R. 5799 – Is it a #FATCA Same Country Exemption For Americans Abroad? – Let’s See

Introduction: July 12, 2022 – Is there hope for Americans Abroad? BREAKING: Rep Maloney's 'Same Country Exemption' #FATCA bill re-submitted– as an amendment to defense bill #DataBreach #HumanRights @RepMaloney @dinatitus @DemsAbroad @AmExpatFinance @helenburggraf @ExpatriationLaw @IntAdviser @TheAmericanMag @mradamtaylor https://t.co/qXW2iGKn35 — Jenny❤️🐱🐝🦕🦖🇬🇧🏴󠁧󠁢󠁥󠁮󠁧󠁿 (@CrossBriton) July 13, 2022 July 14, 2022 – An update UPDATE – H.R.5799 Overseas Americans […]

The Beyer “Tax Simplification For Americans Abroad Act”: A First Look

Updates November 22, 2021: 1. I have also written a post on the SEAT site which compares (in a general way) the Beyer Bill of 2021 to the Holding Bill of (2018). Any attempt to solve this problem through amending the FEIE actually has the effect of strengthening citizenship based taxation. 2. With respect to […]

Take 1: Digging The Foundation To Build The House Of US Residency-based Taxation

Thanks to @Tpsmyth01 for help in "Take 1: Digging The Foundation To Build The House Of US Residency-based Taxation" – Hosting a zoom call to discuss proposal and related matters on Sat. July 10/21 at 8:00 am EST – Please DM to join https://t.co/MH9CxZYkeJ via @expatriationlaw — John Richardson – lawyer for "U.S. persons" abroad […]

CARES Act Relief: How US citizen taxation leads to sending relief money to individuals outside the United States and denies relief money to individuals inside the United States

Introduction This post is based on my Quora answer to the question: “Do you agree with the policy of not issuing checks to US citizens who jointly file taxes with someone who has an ITIN?” Part I – Objective Analysis This post focuses on the class of individuals entitled to relief. It does not discuss […]

Part 8 of series: Former ACA Tax Director Jackie Bugnion recalls the 2014 Kirsch Schneider debate on "citizenship-based taxation"

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 […]

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 […]

Considering the EB-5 Visa? The IRC S. 877A Expatriation Tax Demonstrates that "Not All US @TaxResidency Is The Same!"

Considering the EB-5 Visa? The U.S. S. 877A Expatriation Tax Demonstrates that “Not All @TaxResidency Is The Same!” https://t.co/QJnuiKmpQf — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) May 20, 2018 “Understanding U.S. Tax Residency … The United States uses a form of “deemed tax residency“. The Internal Revenue of the United States deems that […]

Canada U.S. Tax Treaty – Article XXVIA: How the 5th Protocol Enhances protection for Canadian citizens

Canada U.S. Tax Treaty – Article XXVIA: How the 5th Protocol Enhances protection for Canadian citizens https://t.co/DMdIlHqMU7 — John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) May 6, 2018 Introduction – The Purpose of this post This is an addition to “The Little Red Tax Treaty Book“. I was recently asked the following question: I […]