This publication discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries. If you are a U.S. citizen or resident alien, your worldwide income is generally subject to U.S. income tax, regardless of where you are living. Also, you are subject to the same income tax filing requirements that apply to U.S. citizens or resident aliens living in the United States. Expatriation tax provisions apply to U.S. citizens who have renounced their citizenship and long-term residents who have ended their residency. These provisions are discussed in chapter 4 of Pub. 519, U.S. Tax Guide for Aliens. Resident alien. A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year.

The Internal Revenue Service's official tax guide for American expatriates for the year 2016. This is a low-cost print edition of a government document.

This guide offers theoretical and practical tools for an innovative approach to a key political issue: how, along with our immigrant fellow-citizens, can we build a fair and plural society that ensures the well-being or all? By moving beyond rigid categories like "foreigner", "immigrant" and "illegal, and ambiguous concepts like "identity", "diversity, "immigration control and "integration", this guide suggests that policy makers, civil servants and citizens need to question their own vocabulary if they are to grasp the complexity and uniqueness or people's migration paths. Perceiving migrants simply from the host country's point or view - the security, well-being and life-style of its nationals - has limitations. We cannot see people of foreign origin only as a threat or a resource to be exploited. If we see them as stereotypes, we are seeing only a mirror of European fears and contradictory aspirations. This guide helps readers decode and address the structural problems of our society, looking at the accusations made against migrants And The utilitarian view or the advantages that immigrants bring to host societies. In publishing this guide, The Council or Europe is seeking to initiate an in-depth debate on the migration issue, which is so high on the European political agenda