US Tax & Financial Services Ltd. Magdalen House, 136 Tooley Street, London,  SE1 2TU,  England T: +44 (0)20 7357 8220   F: +44 (0)20 7357 8225

US CITIZENS AND RESIDENTS
Dual National Couples

If you don’t live in the United States, and are not a US citizen or green card holder, then in American tax jargon you're called a non resident alien (NRA). NRAs with no US source income you do not need to file US returns. This creates an opportunity for US citizens or green card holders married to non US citizens because it gives a choice in the filing of US returns and reporting of income.

We can help you optimise your annual reporting to determine if it is tax efficient to report you as a couple, and to highlight some of the tax planning opportunities that are available to you by keeping the NRA spouse out of the US tax net. These may include the taking up of UK tax efficient products such as ISAs without the complex additional reporting and US taxes imposed on US citizens. We also frequently suggest gifting between spouses to reduce possible US estate tax or UK inheritance tax. Planning for these kind of issues is one of the most complicated areas in the tax universe. Thankfully, we see these situations every day, so can often suggest quick and practical solutions.

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