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End unjust US citizenship based double taxation

[JC Double Taxed 🇦🇺 🇺🇸 END Double Taxation @JCDoubleTaxed]

Bi-Partisan Americans Abroad Petition
* END Double Taxation *
Read Below: *Regulatory & Legislative Approaches

Sign Petition Now:
https://t.co/ckmWdUMytQ

@SEATNow_org @TaxFairUSAbroad @USAccidental
@RepOverseasTax @DemsAbroadTax @aaro
@ACAVoice @FAWCO

Dear [Lawmaker],

In 1924, in Cook v. Tait, the Supreme Court upheld the federal government's power to tax American citizens living abroad. A century later, the world those citizens live in has changed beyond recognition. The rule has not.

I am an American living and working overseas. I write not as a Republican or a Democrat, but as one of the millions of Americans abroad who share the same burden regardless of how we vote: teachers and engineers, retirees and entrepreneurs, military spouses and missionaries.

That burden is set out in Title 26 of the Code of Federal Regulations, § 1.1-1(b), which subjects every American citizen to federal income tax wherever they live or work, on top of the tax their country of residence already collects. Only two nations in the world tax by citizenship rather than residence: the United States and the State of Eritrea. Every other advanced economy taxes where its people live.

Fixing this should not belong to one party. In October 2024, President Trump pledged to end double taxation on overseas citizens, and Americans abroad of every affiliation have long carried the cost of inaction. Here is a cause where both sides of the aisle can claim the win.

I recognize that § 1.1-1(b) implements provisions of the Internal Revenue Code taxing the worldwide income of United States citizens, and that full residence-based taxation may require Congress to act. But the Department of the Treasury holds real authority now. Under 26 U.S.C. § 7805(a), it can clarify and administer the Code and reduce unnecessary compliance burdens, and it is positioned to recommend amendments to the internal revenue laws.

Pursuant to 5 U.S.C. § 553(e), I therefore petition the Department to initiate a rulemaking that extends to qualified nonresident citizens the relief existing law already permits: simplified filing, expanded safe harbors, penalty relief, and improved coordination of the foreign earned income exclusion and the foreign tax credit. Where legislation is required, I ask the Department to transmit proposed statutory language to Congress and formally endorse its enactment.

I further ask that it: publicly endorse residence-based taxation for qualified nonresident United States citizens; develop and transmit to Congress proposed statutory language implementing that policy; identify other administrative and regulatory reforms it can lawfully adopt under existing statutes to reduce duplicative filing and compliance burdens; and undertake notice-and-comment rulemaking promptly following enactment of the necessary legislation.

The stakes reach beyond any one family's paperwork. Americans abroad share American values, American culture, and American ways of doing business with the world, and they open markets where American companies can grow. Today's tax and reporting burdens push the other way. They discourage Americans from accepting foreign assignments and make it far more costly to post a U.S. citizen abroad than for a foreign competitor to post its own nationals. When Americans step aside, foreign workers step in, and that can weaken America's standing in global business, reduce American influence over international commercial decisions, and create potential national security vulnerabilities. American companies prefer American personnel for good reason: familiarity with U.S. business practices, legal obligations, security standards, and institutional priorities. And the clearest sign of strain is a recent surge in Americans living abroad renouncing their citizenship.

I believe this reform carries minimal financial impact to the United States Federal Government. I respectfully ask that the Department respond in writing identifying the reforms it can undertake under existing authority, the statutory amendments needed to establish residence-based taxation, and whether it will include those amendments in the Administration's next revenue proposals.

A rule written for the world of 1924 deserves a second look in the world of today.

Sign the petition here:
https://t.co/ckmWdUMytQ
NOTE: if you do not have a U.S. phone number you may consider mobile apps to source a free temporary one.
Use U.S. address for voting.

Hear podcast about the origins of this petition:
https://t.co/8VwmdLa2hx

[Tax Fairness for Americans Abroad @TaxFairUSAbroad]

Meet Alex in the United Kingdom. Dual citizenship was supposed to give her more freedom and more choices about where she could live.

Instead, her U.S. citizenship has become a tax trap that has cost her jobs, bank accounts, life opportunities and thousands of pounds in professional fees, even though the most U.S. tax she has ever owed was about $8.

Read and share Alex’s story: https://t.co/Q0SYxbkpVP

Every year, Alex pays between £400 and £800 to a tax adviser for the privilege of being told she owes nothing. She and her partner have even put off getting married because they are afraid of tax implications they do not yet understand.

Americans abroad should not have to choose between our U.S. citizenship and the freedom to build normal lives in the countries we call home.

@WaysMeansCmte @WaysandMeansGOP @SenFinance @SenateFinance @YourVoiceAtIRS @RepLaHood @SenToddYoung @DemsAbroad @SEATNow_org @USAccidental @FAWCO @ExpatriationLaw @FixTheTaxTreaty @TAPInternation @taxreformer @NTU @NTUF @Protectaxpayers @defpriorities @repdinatitus @RepDonBeyer @RepJasonSmith @RepRichardNeal @TaxNotes @AmExpatFinance

#TaxFairnessNow #ResidenceBasedTaxation #CBT #AccidentalAmericans #AmericansAbroad #TaxReform

[John Richardson - Counsellor for US persons abroad @ExpatriationLaw]

Greetings and sorry for the intrusion ...

Two years ago, Candidate Trump pledged to end the @doubletaxation of Americans abroad. At that time I created this group to consolidate support for this initiative.

Now Republicans Overseas is attempting to interest US Treasury in a regulatory fix. Please support this initiate and sign the petition as described here:

https://t.co/zvTnUVtaBB

[John Richardson - Counsellor for US persons abroad @ExpatriationLaw]

You are encouraged to sign the the @RepOverseasTax Petition letter to the U.S. Treasury and IRS for the purpose of ending @DoubleTaxation by clicking this link: https://t.co/y7UdauCRLb

[Tax Fairness for Americans Abroad @TaxFairUSAbroad]

Less than two weeks to go until the mid-terms!

Have you reminded your representatives in Congress that 5 million Americans live overseas, many of whom vote in their districts ? Or that U.S. tax laws lead to double taxation and other related problems for Americans abroad? It's fine to remind them of this after the elections, too, but while they're still in campaign mode it would be good to remind them that this is the ONE issue that unites Americans abroad and you'll only support candidates that support ending double taxation and related FATCA and FBAR reporting obligations for Americans who live abroad full-time.

Follow our simple instructions (link in first comment) to send them the message that double taxation is wrong and that the solution will soon be on their tables: the Residence-Based Taxation for Americans Abroad Act.

[JC Double Taxed 🇦🇺 🇺🇸 END Double Taxation @JCDoubleTaxed]

@StateDept @StateDept @WhiteHouse

THEN: end the over-regulation and Double Taxation of Americans Abroad!

On earnings and income not in the U.S. The U.S. states have figured out not to tax nonresidents!

FATCA!
@WaysMeansCmte @SenateFinance
@TaxFairUSAbroad
https://t.co/3raNgRmfb3

[JC Double Taxed 🇦🇺 🇺🇸 END Double Taxation @JCDoubleTaxed]

@SecRubio

Great. "American businesses should have the opportunity to compete fairly around the world."

HINT: this would help:
END U.S. Double Taxation on Americans Overseas.

U.S. States have figured out not to tax nonresidents!

@realDonaldTrump

@TaxFairUSAbroad
https://t.co/FJGnpNwWeN

[John Richardson - Counsellor for US persons abroad @ExpatriationLaw]

Big news from @RepOverseasTax and @SolomonYue!

Latest initiative to end the @DoubleTaxation of #Americansabroad caused by US @citizenshiptax!

Listen to the podcast here:

https://t.co/m3K7U5vEv1

[Republicans Overseas Thailand @RO_Thailand]

End Double Taxation on Americans Overseas

https://t.co/N62HQu6IAW

[Kerry McQuisten’s Common Sense Sanctuary @KerryMcQ4Oregon]

Statement from Republicans Overseas.

[Tax Fairness for Americans Abroad @TaxFairUSAbroad]

Meet Clayton in Switzerland. He is a U.S. citizen with longstanding ties to Georgia who has spent most of his life living and working internationally.

Born in Saudi Arabia, he lived in Augusta, Georgia, as a child and has since lived and worked in Germany, India and Switzerland. Today, he manages global customer relationships and supports international business growth.

Read and share Clayton’s story: https://t.co/6ryKooVmzK

Clayton pays taxes where he lives and works. But as an American abroad, he also faces a second, complex U.S. tax and reporting system, thousands of dollars in annual compliance costs, FATCA-related banking barriers and restrictions on ordinary investment options.

Americans abroad help build global business ties and represent the United States around the world. We should not be penalized for doing so.

@WaysMeansCmte @WaysandMeansGOP @SenFinance @SenateFinance @YourVoiceAtIRS @RepLaHood @SenToddYoung

#TaxFairnessNow #ResidenceBasedTaxation #CBT #FATCA #AmericansAbroad #TaxReform

[JC Double Taxed 🇦🇺 🇺🇸 END Double Taxation @JCDoubleTaxed]

@realDonaldTrump @realDonaldTrump Understood.
Pls encourage Americans Abroad vote
with reiteration of your campaign pledge to

END U.S. Double Taxation of Americans Abroad!

U.S. states have figured out not to tax nonresidents.

@JDVance @SecRubio
@TaxFairUSAbroad
https://t.co/iknLhiM6kC

[Amy From Sydney @Amy_From_Sydney]

US citizens abroad considering voting. PLEASE consider if your candidate supports an end to bullshit policies of citizenship based taxation, #FATCA & #FBAR. Please don’t vote unless they want to end this 🙏

@DemsAbroad @demsabroadau @DemsAbroadTax @RepOverseas @RepOverseasTax

[Tax Fairness for Americans Abroad @TaxFairUSAbroad]

Meet Vishay in the United Kingdom. He was born in the San Francisco Bay Area, moved to the U.K. as a baby and has spent the past 26 years proudly maintaining his American citizenship while voting in California by absentee ballot.

But because of FATCA and the compliance burden attached to U.S. citizenship, Vishay says he has been denied access to financial products his British friends and neighbors take for granted.

Read and share Vishay’s story: https://t.co/lnSAcfv23f

He cannot access competitive savings accounts, faces barriers to investment and retirement accounts, and is effectively blocked from simple index fund investing, including funds tracking the S&P 500.

Americans abroad are not asking for special treatment. We are asking to save, invest and plan for retirement where we live, without being penalized for maintaining our U.S. citizenship.

@WaysMeansCmte @WaysandMeansGOP @SenFinance @SenateFinance @YourVoiceAtIRS @RepLaHood @SenToddYoung

#TaxFairnessNow #ResidenceBasedTaxation #CBT #FATCA #AmericansAbroad #TaxReform

[tenwords100 @tenwords100]

@DemsAbroad Im under the impression once you have our abroad vote, you then forget about us. Key words, FATCA, RBT...

[Amy From Sydney @Amy_From_Sydney]

@DemsAbroad @DemsAbroadFR @kenmartin73 Does Ken Martin care about the onerous issues faced by US citizens abroad? These issues were caused by both parties, but Dems deserve special recognition thanks to #FATCA.

Ken, WHY should I vote for people who deliberately harm me?

[JC Double Taxed 🇦🇺 🇺🇸 END Double Taxation @JCDoubleTaxed]

@GOPIsrael True. Yet the vote of Americans Abroad would be encouraged by @realDonaldTrump 's reiteration of his election promise to:

END Double Taxation on our citizens abroad !

Double Taxation is wrong. Abroads do not receive resident services. They pay tax OS.
https://t.co/3KWxt0Huij

[Tariq Dennison 🇺🇸🇭🇰🇨🇭🇱🇮(🇪🇺) @InvestingExpat]

@PeterSchiff Whether it’s the welfare state or simply a better economic system drawing people in, the U.S. is unique in having a citizenship based taxation and FATCA system that drives so many out the other end.

[palladium666 @palladium12345]

America’s expats are still waiting for tax reform https://t.co/7futaOZ9ip

[John Richardson - Counsellor for US persons abroad @ExpatriationLaw]

To live as a US citizen is to live under the tyranny of complexity and the tyranny of FORMPlexity.

Another day. Another form. Another life ruined.

https://t.co/fcgCxwRX9W