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IRS simplifies tax and reporting obligations for non-resident US citizens

Starting September 1, US citizens and green card holders living outside of the United States representing a ‘low compliance risk’, described as those with submitted returns of less than US$1,500, will be allowed to come into compliance by filing three years of delinquent tax and information returns and six years of delinquent foreign bank and financial account reports (FBARs). Such…

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