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Taxes at the Border: Understanding the Tax Consequences of Immigration Status


Created on June 14, 2021





There are numerous tax considerations tied to immigration and residency status. When an individual becomes a U.S. citizen - or forfeits that status - there are income tax as well as estate and gift tax implications. 

This program reviews the tax and immigration considerations relevant when individuals enter or leave the United States, including a review of pre-immigration concerns for E-2 and other investors commencing American taxpayer status, expatriation tax considerations for individuals renouncing American tax status, and prospective immigration-side options for individuals choosing to reject U.S. taxpayer status. 

This program will benefit tax attorneys with immigrant clients and immigration attorneys seeking to understand their client's tax issues.

Learning Objectives:

  1. Identify which immigration changes create tax consequence
  2. Consider general tax issues when becoming a United States taxpayer
  3. Discuss general tax considerations for "covered expatriates" who relinquish U.S. taxpayer status
  4. Differentiate between relevant classification standards for income tax and transfer tax purposes
  5. Distinguish between major immigration status types

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