Services For Individuals

US Expatriates

(US citizens and US green card holders living outside the US)

As a US citizen or US green card holder you must continue to file a US tax return for as long as you meet the annually indexed minimum filing threshold.

US citizen and US green card holder have unique filing obligations, unlike citizens of other tax jurisdictions. The US imposes taxation based upon citizenship, not based on tax residency.

US citizen and US green card holder living outside the US are required to file a US tax return and report their worldwide income in their US tax filings. However residing outside the US may permit the application of special tax laws and regulations, when certain qualifications are met, permitting the offset of a US tax obligations in whole or in part. These rights of offsets are the result of the integration between the Foreign Earned Income Exclusion, Housing Exclusion and / or Housing Deduction and Foreign Tax Credit mechanisms. Our primary goal and objective is to use these interplay of mechanisms, in combination, to wipe out any US tax. However this is not possible to the extent of US income, on which no foreign tax credit nor exclusion is available to you in the US. Additionally, internationally agreed to income tax treaties may also serve to reduce and / or eliminate your US or foreign tax liabilities.

We can advise clients as to the applicable tax laws and regulations and we will consult with them on the preparation of their US tax return Form 1040, Form 2555- Foreign Earned Income and Form 1116- Foreign Tax Credit and any required State tax filings all via electronic communication and the telephone and / or facsimile, where the situation precludes a one-on-one meeting.

Please contact us for a free consultation and for further details.