"Residency-Defined Immigration vs. Taxation" and Expatriate Tax Consequences (.PDF)

"Residency-Defined Immigration vs. Taxation" and Expatriate Tax Consequences (.PDF)


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"Residency-Defined Immigration vs. Taxation" and Expatriate Tax Consequences (.PDF)

The central mission of many immigration lawyers is getting their clients green cards. Foreign nationals can wait for more than 20 years to become lawful permanent residents. The immigration law definition of “resident” is found in Immigration and Nationality Act. There is another definition of “resident” in the U.S. Code, and immigration lawyers have a critical responsibility to understand it and explain it to their clients. It is the definition used for U.S. income tax purposes.

In this free practice advisory, ""Residency-Defined Immigration vs. Taxation" and Expatriate Tax Consequences," Gary Gauvin and Robert W. Alcorn explores the following issues:

  • Categories of foreign nationals under federal law;
  • Establishing residence; and
  • Abandoning residence.

Previously published in Immigration Practice Pointers, 2014 Ed., also on Agora.

6 pages
June 2014

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About the Authors

Gary Gauvin, EA, has been a recognized tax expert and financial planner since 1974, serving thousands of clients. He has written numerous financial articles for Canadian national newspapers, including The Ottawa Citizen, Toronto Business News, and the Financial Post. Appearing on both nationwide television and local radio, Gary provided answers to callers' general tax questions and tax commentary on various news programs. He is the current contributing update author of the highly technical and definitive taxation chapter of the LexisNexis law publication for immigration attorneys, titled Immigration Law and Procedure: Desk Edition dealing with U.S. tax law regarding residency, immigrant and international tax related issues. He co-published a white paper titled “Non-citizen Employees, Their Employers, and Related Tax Issues,” and presented it at the AILA annual conference in Las Vegas in 2009.

Robert W. Alcorn, MBA, CPA, is an independent practitioner in Dallas. He works extensively with immigration attorneys and their clients across the United States to resolve tax problems related to “ability to pay,” “lack of good moral character,” and other non-citizen tax issues. He is a frequent speaker at immigration CLE conferences on IOLTA accounting rules, Yates Memo “Ability-to-Pay” issues, and income tax issues unique to non-citizens.

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