Some US tax issues of particular concern to US persons abroad


This page is to identify ways in which U.S. tax laws may affect the taxation and very lives of Americans abroad. The issue is identified along with a link to a good discussion of the issue.

I thank in advance the authors of the posts that are used to explain the issues. Your work is appreciated. If you are a tax professional and have an article or blog post that you believe should be added to this list, please contact me.

 Remember that the focus is on how U.S. tax laws specifically affect “U.S. persons abroad”.

The Coming Into U.S. Tax Compliance Book – How Americans abroad can come into U.S. tax compliance in and FBAR and FATCA World.

U.S. Social Security and Self-Employment Taxes and Americans Abroad

Fluctuating Foreign Exchange rates and the generation of phantom capital gains

U.S. Tax Credits and the 3.8% Obamacare surtax on investment income

PFICs and Canadian Mutual Funds Revisited – Are They of Aren’t They?

PFIC taxation and Americans abroad

Understand Form 5471 and Controlled Foreign Corporations (CFC)

Why U.S. persons abroad should not carry on business through a corporation

Capital gains (including on the principal residence) and Americans abroad

Tax problems caused with marriages between U.S. persons and non-U.S. persons (aliens)

Yates, Kish, Richardson submission to U.S. Senate Finance Committee on issues affecting Americans Abroad

Roger Adams article on Foreign Tax Credits

Foreign Earned Income Exclusion


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