A new version of Form 8854, Expatriation Information Statement, and new instructions were posted on the IRS Web site on May 14. The form expands the previous Form 8854 into parts A and B, with part B ...
When Americans hear the term "expatriation," they often think of renouncing U.S. citizenship. However, for U.S. tax purposes, expatriation also applies to long-term residents (green card holders) who ...
It is important to revisit and understand the rules that apply to determine a person's tax residency at the state and federal level. Part I of this article focuses on the rules relating to (and the ...