U.S. Taxation of Americans Abroad
If you are a citizen or resident of the United States who lives or works abroad, this publication is designed to help you understand your U.S. income tax obligations.
Your tax situation may be especially challenging in the year that you move to or from the United States, and it is generally advisable to seek tax advice in both the U.S. and your host country before you move, if possible, thereby helping to prevent tax “surprises” in either country.
United States tax law is continually changing. This publication reflects U.S. income tax law as it applies to taxable years ending on or before December 31, 2019, and is current as of November 30, 2019. It is prudent to consult with your tax adviser before making major financial decisions.