Tax Primer: US Expats & Foreigners

Everything you need to know about US tax is right here at your fingertips!  My primer provides information for overseas Americans and green card holders on US tax obligations including Income Tax, Estate Tax and Gift Tax as well as IRS reporting requirements and State income tax. It also provides detailed information for foreign individuals with any US connections.

The comprehensive primer highlights some of the most relevant US tax considerations for the US green card holder and Americans living and working in a foreign country. It also provides information about US tax issues relevant to the non-US person, for example, foreign nationals married to, or owning assets with, an American; or foreigners owning US assets possibly subject to US Estate or Gift tax.

The Primer for US Expats and Foreigners (August 20, 2018) covers the following major tax topics:

  • US Income Tax
  • Foreign Earned Income and Housing Exclusions
  • “Tax Home” and Other Qualification Tests
  • Filing a Tax Return and Claiming Exclusion Benefits
  • Estate and Gift Taxes
  • Tax Information Reporting Requirements
  • Net Investment Income Tax — 3.8 percent Medicare Surcharge
  • Ownership of Foreign Entities
  • Estimated Taxes
  • Paying Your Taxes: Payment Options for Americans Overseas
  • Tax Information Reporting Requirements
    • Form 8938 “Specified Foreign Financial Assets”
    • FBAR (Report of Foreign Financial Accounts)
  • Converting Foreign Currency to Complete Form 8938 and FBAR
  • Delinquent or Incorrect Tax Returns and FBARs 
  • Foreign Account Tax Compliance Act (“FATCA”)
  • Options to Remedy Past Tax Noncompliance
    • “Offshore Voluntary Disclosure Program” (OVDP)
    • “Quiet” or Soft Disclosure
  • Streamlined Procedures (For both Americans abroad and
    at home)
    Passport Revocation for “Seriously Delinquent” Tax Debt 
  • State Income Taxes and Terminating State Tax Residency


All the US tax information you need, every week –

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