US Tax Filing Obligations of Dual Residents
With the advent of enhanced scrutiny of "foreign" financial accounts and income by the US Internal Revenue Service (IRS), much confusion exists regarding the filing obligations, if any, of people born on United States (US) soil but citizens of other countries. This paper will explore the answers for a hypothetical Belgian national who was born while her Belgian father was seconded to a US subsidiary of a Belgian multinational corporation, but who now lives and works in Belgium. This analysis is valid only for nationals of a country which has an income tax treaty with the US that is similar to the Belgian Treaty.
Click on the link below to read the entire analysis.
Click on the link below to read the entire analysis.
| us_tax_filing_obligations_of_dual_residents.pdf |
© 2018 David B. Foltz, Esq.