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June 2015 » Tax Equalization for U.S. Expatriates
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Kenneth Laks, CPA, MST
A U.S. expatriate is a citizen or resident who lives outside of the United States and Puerto Rico for more than one year. U.S. citizens and residents must report 100% of their worldwide income on their U.S. individual income tax return, regardless of where they live or where the income is paid. In addition to this U.S. tax filing, the tax filing in the country of assignment is required of a U.S. expatriate; these requirements can be quite complex when the U.S. and host country filings are considered. This article helps CPAs identify income tax filing requirements for U.S. individuals living abroad, including instances in which the relocation is for work purposes.
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