Exceptions to the Substantial Presence Test

Hi, In the post Overstayed Your Welcome? “Substantial Presence” in the USA & Foreign Teacher, Student, Trainee or Government Employee in the US? How to Prevent US Taxation on Your Worldwide Income , Virginia La Torre Jeker J.D. describes the substantial presence...

Four kinds of Americans Abroad (my response)

Hi, A few days ago, I read the following article from John Richardson When it comes to FATCA, there are four kinds of *Americans Abroad* …there are really four kinds of U.S. Taxable Persons abroad. Each one of them has his own set of problems. … They can be grouped as...