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July 2018 International Tax Lunch: An In-depth Guide to the Certification Test

Expatriation: An In-depth Guide to the Certification Test

When someone terminates their US citizenship or permanent residency, they may be subject to the expatriation rules. There are three tests that a taxpayer must meet to qualify as a “non-covered” expatriate. This presentation covers what must be done to meet the certification test, which asks if all tax obligations have been met for the five years prior to the year of expatriation.

Presenter: Debra Rudd

Materials: Dropbox