Author Jennifer Stein

 
Jennifer has over 20 years of experience in expat and foreign national tax preparation and consulting. She joined GTN in 2011 and serves as Managing Director for the Great Lakes region. While clients' projects may look similar on paper, she understands that every employee situation is unique. She coaches clients to understand the complexities of sending employees overseas and helps them work through the many requirements of Home and Host reporting. jstein@gtn.com | +1.312.698.9864
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Are US Citizens and Green Card Holders Still Subject to Taxes in the US when Living Overseas?

If you have employees working outside the United States who are US citizens or permanent residents (i.e., a green card holder), these individuals will need to continue filing US tax returns to declare all of the income they earn in both the United States and their Host country. This requirement does not change if they are employed or paid from a non-US employer. Additionally, most of the tax rules that apply to taxpayers living in the United States will also apply to US persons operating overseas. The result may be that an overseas employee will be subject to tax in both the US and other jurisdictions.