U.S. Tax Guide

Expatriate Taxation

U.S. citizens abroad, and foreigners (aliens) working in the U.S. have different taxation problems; this site analyses both and gives tax filing information. There is also guidance for U.S. citizens and companies on the need to withhold tax from various types of payments made to aliens.

U.S. Citizens Abroad
Exclusions and allowances for expatriate taxpayers; foreign tax credits.
Tax Position of U.S. Citizens Overseas »
Foreign Earned Income Exclusion »
Foreign Housing Exclusion »
The Tax Reconciliation Act 2005 »
Foreign Tax Credits »

Foreign Expats In The U.S.
The basis of taxation of resident and non-resident aliens in the U.S..
Introduction and Residence »
Taxation of Resident Aliens »
Taxation of Non-Resident Aliens »
Tax Treaties »
Services For Foreign Employer »
Social Security and Medicare Taxes »
Totalization Agreements »

Withholding Taxes
Tax withheld from certain types of income paid to non-resident aliens; and on property gains by foreigners.
Witholding Tax From Non-Resident Aliens »
Gains From U.S. Property Investment »

Tax Forms And Filing
Filing requirements for expatriates and aliens.
U.S. Citizens Abroad »
Resident Aliens »
Non-Resident Aliens »