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wiki:contents:us_tax:cbt [2017/11/21 07:53]
karen [Who is a US citizen?] fixed links and added more from Brock
wiki:contents:us_tax:cbt [2018/05/28 02:09]
karen [Compliance Issues]
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 IRS data on aggregate tax collected from filers of forms 2555 and 1116 is available [[https://www.irs.gov/uac/soi-tax-stats-individual-foreign-earned-income-foreign-tax-credit|here]]. Data on all taxpayers is available [[https://www.irs.gov/uac/soi-tax-stats-individual-tax-statistics|here]]. IRS data on aggregate tax collected from filers of forms 2555 and 1116 is available [[https://www.irs.gov/uac/soi-tax-stats-individual-foreign-earned-income-foreign-tax-credit|here]]. Data on all taxpayers is available [[https://www.irs.gov/uac/soi-tax-stats-individual-tax-statistics|here]].
 +
 +FBAR - a history of FBAR penalties written in 2007: [[http://www.hbtlj.org/v07p1/v07p1_sheppard.pdf]]
 ====== Enforcement Issues ====== ====== Enforcement Issues ======
 This section is about issues around how the IRS enforces Citizenship Based Taxation on international individual taxpayers.  This section is about issues around how the IRS enforces Citizenship Based Taxation on international individual taxpayers. 
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 You can find the rules for citizenship by descent on the [[https://www.uscis.gov/us-citizenship/citizenship-through-parents|US Citizenship and Immigration Services website]].  You can find the rules for citizenship by descent on the [[https://www.uscis.gov/us-citizenship/citizenship-through-parents|US Citizenship and Immigration Services website]]. 
  
-For those born outside the US who have never been registered as a US citizen, there is a rebuttable presumption of alienage (non-US citizenship). Discussed [[https://isaacbrocksociety.ca/2016/02/02/47148/|here on Isaac Brock]] with references. Further discussion on this topic can be found on the Issac Brock Society website [[http://isaacbrocksociety.ca/2016/01/16/born-abroad-to-us-citizen-parents-in-a-cookvtait-world-are-you-a-us-citizen-or-do-have-a-right-to-us-citizenship/|here]] and [[http://isaacbrocksociety.ca/2017/10/25/us-expats-given-hope-of-lower-tax-bills/comment-page-3/#comment-8036297|here]].+For those born outside the US who have never been registered as a US citizen, there is a rebuttable presumption of alienage (non-US citizenship). Discussed [[https://isaacbrocksociety.ca/2016/02/02/47148/|here on Isaac Brock]] with references. Further discussion on this topic can be found on the Issac Brock Society website [[http://isaacbrocksociety.ca/2016/01/16/born-abroad-to-us-citizen-parents-in-a-cookvtait-world-are-you-a-us-citizen-or-do-have-a-right-to-us-citizenship/|here]] and [[http://isaacbrocksociety.ca/2017/10/25/us-expats-given-hope-of-lower-tax-bills/comment-page-3/#comment-8036297|here]]. Documented at [[https://fam.state.gov/FAM/07FAM/07FAM0080.html|7 FAM 085]] and [[https://fam.state.gov/FAM/09FAM/09FAM020201.html|9 FAM 202.1-2]]
  
  
  
wiki/contents/us_tax/cbt.txt ยท Last modified: 2018/05/28 02:09 by karen
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