Page 56 - International Taxation IRS Training Guides

Special Rules in Taxation

of U.S. Residents

 An individual
may consider special applicable

rules in the cross-border context:

• Treatment
of social security and self-employment taxes
U.S. individuals working abroad;
for
cross-border pension plans;
• Treatment of

• Compliance
with expatriation tax rules; and

• Eligibility
for any claimed credits, exclusions or special
treatment.

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