Learn about estate planning for mobile clients.
Last year alone there were more than a million green cards acquired by foreign nationals. U.S. professionals have relocated overseas for different job opportunities, and unhappy U.S. taxpayers have renounced their U.S. citizenship at an exceptional rate, which estimates to about nine million U.S. expatriates living in a foreign country. abroad. In many cases these mobile clients are oblivious to the fact that they have dual status which leaves them subject to certain U.S. tax obligations. This white paper reviews how to determine dual residency status and discusses income tax residency issues.
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