Tax exile

[citation needed] This may prevent the individual from leaving the country until these taxes owing have been paid.

[2] The Automatic Overseas Tests focus on how much time a person spends visiting the UK.

All other U.S. tax advantages remain available in principle, such as U.S. tax-advantaged retirement and education savings accounts.

No matter where they live, U.S. persons must file all required financial reports such as U.S. FinCEN Form 114.

An immigrant not legally admitted for permanent residence (such as a guest worker) generally becomes liable for U.S. taxes on worldwide income after spending a certain number of days in the U.S. within a certain time period, as described in IRS Publication 519.

The worldwide income thresholds that determine whether an individual must file a U.S. tax return are exactly the same no matter where in the world a "U.S. person" lives.