Articles

Protax’s Principal Marc J. Strohl, CPA‘s concise and informative executive summary tax articles regarding U.S. Expat or Expatriate and Foreign National-Nonresident and/ or Resident Alien tax are world renown and considered industry benchmark authoritative articles.

Often quoted and referred to by leading experts, Willard W. Yates, Esq. of the Office of Associate Chief Counsel (International) of the Internal Revenue Service (IRS) called Marc J. Strohl, CPA‘s article Choosing to Renounce US Citizenship or Legal Permanent Residence (Green Card) Departures- Effective June 17, 2008 Forward – “Excellent”, “Very direct- a rarity” and “Down to earth”.

The following articles have been written for US expatriates living/ working outside the U.S. and U.S. Foreign Nationals living/ working here in the U.S. These articles are a MUST read providing the most technically sound, concise executive summary information available on the web, they are world renown and considered industry benchmark authoritative articles. We hope you find them both entertaining and informative!

NEWS FLASH- Current Articles

• June 18, 2014 – New Streamlined Guidance – New Streamlined Represents BONANZA GIFT for Non-Reported U.S. Tax Return Filers

U.S. Expatriate Articles

• Choosing to Renounce U.S. Citizenship or Legal Permanent Residence (Green Card)
• Are You A U.S. Person Thinking Of Accepting A Foreign Assignment? Some U.S. Tax Matters You Should Know Before You Accept!
• The Hidden Jewel- Form 2555- Foreign Earned Income Exclusion’s Other Cousin
• To Be or Not to Be Self- Employed Versus Employed- On a Foreign Assignment Outside the U.S.
• The Foreign Earned Income Exclusion (FEIE), Housing Exclusion (HE) and Housing Deduction (HD) – And TIPRA (Tax Increase Prevention and Reconciliation Act) of 2005 – Changes effective January 1, 2006 to the FEIE, and HE/ HD

U.S. Foreign National Articles

• Prefer An American Work Experience? Temporary Assignments in the U.S.- Tricks and Traps- Some U.S. Tax Matters You Should Know Before ‘Coming To America’!
• Tax Treaties and How They Affect You the Individual- Common OECD Model Convention Treaty Articles in Plain English
• Ways in and Out of U.S. Tax Residency- To Be or Not To Be a U.S. Resident Alien!
• Nonresident Taxability and Where or How?- Nonresident? Is it Taxed and “If” So, “Where and How” on the Tax Return?
• Do You Work for a Foreign Government or International Organization in the U.S.? – You are not a U.S. Citizen?

General Articles

• What Does Foreign (Non-U.S.) Versus U.S. Mean? It All Depends on What You are Referring to!
• Moving Away (from / to U.S.) and Would Like to Sale your Principal Residence, Maintain it or Rent it? – Sale of a Principal Residence Exclusion Rules and Rental of foreign/ U.S. Properties