Changes Affecting Some Children Born Outside US Borders

SOME Military and Government Employee Children Born Outside the US to Join the Visa Waitlist

On August 29, 2019, the USCIS issued a “Policy Alert” regarding the children of US military and government personnel born outside the US, to take effect on October 29, 2019. Any applications/registrations of the soon to be affected children would be processed under the current...

GILTI and Section 965 Transition Tax

2017 Tax Reform Changes Affecting Shareholders in Foreign Businesses

In this article we will cover an important addition to the Tax Reform law enacted in late 2017 (2017 Tax Reform). The added tax is commonly referred to as Section 965 tax, transition tax, repatriation tax, or GILTI tax. It is aimed at taxing the income of U.S. Persons who are shareholders of foreign businesses that operate mostly or entirely outside...

Medicare - Is it Time?

Is It Time for Medicare?

Dates often slip by for those who live outside the US. However, if you are approaching your 65th birthday, it’s the time to consider signing up for Medicare.  Although Medicare does not typically cover medical costs incurred while living abroad, there are several things to consider:  whether you plan to return to the US, whether...

The NEW Child Tax Credit (affecting Tax Year 2018 and going forward)

Child Tax Credit and Expatriates By Olga Kocybik (AIWC Düsseldorf)

Why you should register early, or: persistence pays

A former member of AWC Bern and her two children, US citizens born in Bern, recently wished to move their voter registrations owing to repatriation of the citizen parent to Michigan. Unfortunately, they received both obstruction and incorrect information from their new local election official, who denied that the citizen children had the right to vote. Nevertheless, the parent persisted,

Filing 2018 U.S. Tax Returns Under the New Tax Reform Law

By Olga Kocybik (AIWC Düsseldorf)

If you are a US citizen or resident alien living outside the United States, even though you may not owe any US tax, you generally are required to file US income tax returns, estate tax returns, and gift tax returns.  Some may also be required to file a state or local tax return. 

Regardless of...