Expatriate Taxation and Employer Reporting – The Ties That Bind

U.S. expatriate taxation can be challenging from both a technical and an administrative standpoint, particularly when your international assignee population represents but a fraction of the human resources for whom you have responsibility! R. Scott Jones, Esq.* in the first of a series of articles on international tax and reporting matters, helps to unravel some of the ties that bind the individual's tax position with the employer's own reporting and withholding obligations in the international assignment context.

U.S. Citizen and Permanent Resident Expatriate Taxation

Not surprisingly, the vast majority of outbound assignees from the United States are either U.S. Citizens or U.S. Permanent Residents (Green Card holders). Such individuals remain subject to U.S. federal taxation notwithstanding that they reside and work outside the United States. A U.S. taxpayer may qualify, however, for what is referred to as the foreign earned income exclusion (FEIE) and an additional foreign housing exclusion or deduction under Internal Revenue Code Section 911 (Section 911).

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