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Income Tax Compliance by U. S. Citizens and U. S. Lawful Permanent Residents Residing outside the United States and Related Issues

By Lubick, Donald C.

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Book Id: WPLBN0000657312
Format Type: PDF eBook
File Size: 214.60 KB.
Reproduction Date: 2005

Title: Income Tax Compliance by U. S. Citizens and U. S. Lawful Permanent Residents Residing outside the United States and Related Issues  
Author: Lubick, Donald C.
Volume:
Language: English
Subject: Government publications, Economics., United States. Department of the Treasury--Appropriations and Expenditures.
Collections: U.S. Department of the Treasury Collection
Historic
Publication Date:
Publisher: United States Department of the Treasury

Citation

APA MLA Chicago

Lubick, D. C. (n.d.). Income Tax Compliance by U. S. Citizens and U. S. Lawful Permanent Residents Residing outside the United States and Related Issues. Retrieved from http://netlibrary.net/


Description
Government Reference Publication

Excerpt
Excerpt: Part I of the report summarizes the current law regarding the taxation of U.S. citizens and lawful permanent residents living abroad and the income tax filing requirements placed on such persons. Part I also describes the tax regime that applies to former U.S. citizens and long-term permanent residents whose loss of such status had for one of its principal purposes the avoidance of U.S. taxes.

Table of Contents
TABLE OF CONTENTS Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iv I. Summary of Current Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 A. General Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 B. Foreign Earned Income Exclusion and Foreign Tax Credit (Code Sections 911 and 901) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 C. Expatriation to Avoid Tax (Code Section 877) . . . . . . . . . . . . . . . . . . . . . . . . . . 4 II. Compliance Measurement and Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 A. Demographic Study of Overseas Compliance . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 B. Efforts to Improve Compliance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 C. Factors Limiting Efforts to Measure and Improve Compliance . . . . . . . . . . . . . 13 III. Sharing of Information Between Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 A. Information from Department of State Regarding U.S. Citizens and Former U.S. Citizens Living Abroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 1. Individuals Who Retain Citizenship . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 a. Passport Data (Code Section 6039E) . . . . . . . . . . . . . . . . . . . . . 15 b. Department of State Restrictions on Additional Information . . . 19 2. Individuals Who Lose Citizenship (Code Section 6039G) . . . . . . . . . . . 21 B. Information from INS Regarding Lawful Permanent Residents Living Abroad . 23 1. Individuals Who Retain Green Card . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

 

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