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U.S. Tax Guide

Expatriate Taxation

Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.

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 »

Delaware Tax Guide

More than half of the Fortune 500 companies are incorporated in Delaware as a result of its favorable tax regimes.

View our Delaware section


U.S. Tax Treaty Developments

Treaty Update: Vietnam - United States
07 March, 2017
According to recent media reports, Vietnam will soon ratify its new DTA with the United States.
Treaty Update: United States - Argentina
12 October, 2016
Speaking on September 26, US Treasury Secretary Jack Lew disclosed that the US and Argentina are to negotiate a comprehensive double taxation agreement.
Treaty Update: Ireland - United States
06 September, 2016
In a August 25, 2016, consultation paper, the Irish Finance Department indicated that Ireland and the United States may amend their DTA.
Treaty Update: United States - Various
20 November, 2015
Seven DTAs or DTA Protocols, with Switzerland, Luxembourg, Spain, Poland, Chile, Hungary, and Japan were forwarded to the US Senate, after their approval by the Committee on Foreign Relations on November 10, 2015.
Treaty Update: United States - Vietnam
17 July, 2015
The United States and Vietnam signed a DTA on July 7, 2015.
More on TreatyPro.com