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Tax Fairness For Americans Abroad Act of 2018

Phil Hogan - Tax Fairness For Americans

On December 20th, 2018 Congress member George Holding of North Carolina introduced the Tax Fairness for Americans Abroad Act of 2018 bill into the House. This announcement garnered the attention of many US citizen taxpayers abroad for obvious reasons.

The introduced bill outlines an alternative taxation regime for US citizens living abroad. In simple terms the bill introduces the following measures:

  • the bill would allow US citizens to be taxed based on a residency established system.
  • for those considered “non-resident citizen” current worldwide reporting and taxation to the US government would not be required (assuming proper elections are filed)
  • US Citizens would continued to be taxed on certain US source income
  • US Citizens would be taxed on any sale of property or capital property during the time they were considered “resident Citizen of the US”
  • In order to be considered a qualify “non-resident citizen” the taxpayer would need to be fully compliant for tax purposes during the last 3 years.

Phil Hogan



Phil Hogan

4 thoughts on “Tax Fairness For Americans Abroad Act of 2018

  1. Avatar PierreD says:

    Having read it, sadly this bill continues to maintain “ownership” of anyone deemed to be a US person, and really does not provide true freedom.
    What is sorely missing is a clause that says if you’ve been gone for 5+ years and are not particularly rich, if you choose, you get a no charge citizenship renunciation or green card disposal and no further tax filings required for non-US sourced income. But, sadly, they don’t want to give up ownership
    The huge majority who are long gone and not “compliant” thinking they were free, are still screwed with this narrowly focused bill.

    • Avatar Kathleen Power says:

      Yes Pierre. But don’t speak the truth, otherwise you are deemed selfish, a whiner, negative, a complainer, etc. Haven’t you heard? You do not have a problem and can just keep “flying under the radar” like the rest of the majority of US persons living in Canada. Not sure what the plaintiffs for the Canadian lawsuit are complaining about . Just go along with the pretense that this bill is a gift for 9 million US persons.

    • Avatar Kathleen Power says:

      The thing is Pierre, that if you do not want to be ‘American’, your solution will never come from America. Sadly, it may not come from Canada either. Best to keep “flying under the radar” as Suzanne Herman suggests. After all, it is really only the compliant US persons who have a issue, don’t you know?

  2. Avatar Nononymous says:

    This is old news. And the bill is likely dead in the water, in the new Congress.

    Had it passed, it didn’t exactly provide a non-compliant Canadian dual with much incentive to begin filing.

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