American Expats and Social Security

The eligibility of American expatriates and their families to receive US Social Security benefits depends on understanding the qualifications. Citizens of most European countries may receive benefits but not US citizens residing in Cambodia, Vietnam, Cuba, North Korea or certain areas of the former Soviet Union. Survivors or dependents who ... continue reading

IRS TAX AMNESTY

Earlier this year, the Internal Revenue Service had in place a tax amnesty. In former times, a tax amnesty might have signified forgiveness of taxes. Tax debtors found their obligations to the governing authority wiped clean. The populace then felt good about their governors and, if anything, more readily paid ... continue reading

US Tax Filing Requirement Imposed on Nonresidents

Recently the friend of a client posed the question whether a US non-resident alien has to file a US tax return based on interest earned on an account in the US? To understand this tax filing requirement, it is first necessary to distinguish between resident and non-resident alien status. A resident ... continue reading

Congress Legislates Accuracy Penalty

RJ has been employed as a consular agent since 2003. As a foreign resident, he should qualify for the Foreign Earned Income Exclusion (FEIE) even though he does not report or pay taxes to the foreign country wherein he resides. To be sure, he consulted with IRS agents in Paris ... continue reading