U.S. Expatriation & Offshore Disclosure

Expatriation & Offshore Disclosure: When a person relinquished their U.S. citizenship or legal permanent resident (“green card”) status, they are considered an expatriate. And, some individuals who give up their U.S. status may be considered a covered expatriate, and subject to an exit tax.

This is especially true when a person is unable to provide 5-years of compliance with U.S. tax and international information reporting forms.

There is a special program for certain former citizens (and soon to be former citizens) who fall below certain threshold requirements. 

Learn more about covered expatriate status, form 8854 and the U.S. exit tax.

IRS Offshore Voluntary Disclosure Specialist

IRS Offshore Voluntary Disclosure Specialist

Golding & Golding: Our international tax lawyers practice exclusively in the area of IRS Offshore & Voluntary Disclosure. We represent clients in 70+ different countries. Managing Partner Sean M. Golding is a Board-Certified Tax Law Specialist Attorney (a designation earned by < 1% of attorneys nationwide.). He leads a full-service offshore disclosure & tax law firm. Sean and his team have represented thousands of clients nationwide & worldwide in all aspects of IRS offshore & voluntary disclosure and compliance during his 20-year career as an Attorney.

Sean holds a Master's in Tax Law from one of the top Tax LL.M. programs in the country at the University of Denver. He has also earned the prestigious IRS Enrolled Agent credential. Mr. Golding's articles have been referenced in such publications as the Washington Post, Forbes, Nolo, and various Law Journals nationwide.
IRS Offshore Voluntary Disclosure Specialist