US citizens and permanent residents working outside the United States generally are still required to file annual US tax returns, and the IRS is constantly updating its technology to better locate those non-filing taxpayers and bring them into compliance. However, in addition to increasing its enforcement capabilities, the IRS has also taken steps to encourage non-filers to come into compliance by waiving penalties for those taxpayers eligible to take advantage of the streamlined offshore compliance procedures.
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Author Sean Harner
Sean has over 20 years of experience in expat and foreign national tax preparation and consulting. He joined GTN in 2015 and serves as a Manager in GTN’s West Central region. Sean currently leads a service team within GTN to identify and implement helpful service offerings for corporate clients, outline various considerations associated with individual assignments for mobile employees, and often partners with many of the firm’s global offices to find comprehensive solutions for client needs. +1.763.496.0961 | sharner@gtn.com
