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Generally speaking the IRS collects income tax from U.S. citizens regardless of where in the world their income is earned. Pursuant to the foreign-earned income tax exclusion, however, a U.S. citizen may exclude a portion of earned income from taxation if he or she was working abroad and had a “tax home” in a foreign country. Any U.S. citizen whose tax home is in a foreign country and who meets either the Bona Fide Residence test or the Physical Presence test qualifies for the earned income exclusion.

The United States collects income tax from non-U.S. citizens who earned income in the United States. A foreign citizen is liable for income taxes to the United States based on that foreign citizen’s status as a resident alien or non-resident alien. Residency for these purposes is measured by the amount of time that an individual spends physically present in the United States.

Attorney Lawrence Brown is frequently contacted by U.S. and non-U.S. citizens regarding residency disputes. Lawrence Brown is a former Trial Attorney with the Department of Justice Tax Division. His private practice focuses on resolving complex tax disputes including those related to residency issues.

To address residency tax disputes with the guidance of a highly qualified tax lawyer, contact Brown, PC. Our main offices are located in the Dallas-Fort Worth, Texas metroplex and we represent clients throughout the United States and the world. Call 888-870-0025 or e-mail the law firm through this Web site for legal counsel regarding residency disputes.

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