Ensure your tax and reporting obligations are met before expatriating. To complete your final expatriation tax return you must certify to the IRS that you have complied with all of your tax reporting obligations for the previous five years.

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It comes as a surprise to many Americans living abroad that their children are likely also U.S. citizens, even if those children have never been to the U.S. or acquired a U.S. passport or social security number.