US CITIZENS AND RESIDENTS
Dual National Couples

If you do not 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 do not need to file US returns. This creates planning opportunities for US citizens or green card holders married to non US citizens.

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 and can often suggest practical solutions.