US Citizens Working Abroad

US citizens or US green card holders working abroad have an obligation to file US tax returns each year on worldwide income.  They may also be filing and paying taxes abroad in the host location.  There may be special expatriate exclusions, credits, or an income tax treaty to minimize double taxation.  Even if they may not be obligated to file and pay taxes in the host location, they may still be eligible for these special expatriate tax benefits.  Please see  “Expatriate Tax Basics” and IRS Publication 54, “Tax Guide for US Citizens and Resident Aliens Abroad.”

Foreign Nationals Working in the US

Foreign nationals working in the US may have an obligation to file a US tax return (federal and in most cases, also a state income tax return) for every year they are residing and/or working in the US.  They may also be filing and paying taxes in their home country.  There may be special visa provisions or special elections under an income tax treaty they can make in order to minimize global taxation.  There may also be special elections available  in the first year to minimize the US tax liability.  Please see “Foreign National Tax Basics” and IRS Publication 513, “Tax Information for Visitors to the US.”