Serbinski Accounting Firms

I am a renouncer. I am on the Federal Register list of those who have chosen to relinquish their U.S. citizenship. It is a public document. I cherish my Canadian citizenship and no longer had ties to the U.S. nor did I want to file U.S. tax returns and pay U.S. taxes (yes, unfortunately I had to) to...

I have done exactly what you are asking. I leave the number section blank. I do give a name though. And that is the only information that is provided to the IRS regarding my spouse. No bank account information, no income, etc. They have never asked for more information and they have accepted my retu...

Once again...touche....

If the goal of the taxpayer is to pay the least amount of tax then she should absolutely get an ITIN for her husband and file a joint return. The Married filing separately option yields the highest tax rate of all choices. Unlike Canada you cannot file a single return if you are married. He then has...

No kids...no U.S. source income. Every situation is unique. This was the right decision for us.

I can only tell you by personal experience. My spouse did not want to be treated as a U.S. citizen for U.S. income tax purposes. My spouse did not apply for an ITIN. We filled in the name, left the number blank and filed. There were no repercussions.

He is NOT REQUIRED to apply for an ITIN. You just leave it blank. I would write his name in but nothing else. However, as Nelson points out you do not get the benefits of joint filing. If your income is low then it may not be that significant and if you are moving to Canada and if all your source in...

The poster indicated that her husband did not want an ITIN. Understandable, since he then has to report his world-wide income to the U.S. He may not want to at this point, nor is he obligated to. As long as her income stays below 80K U.S. and it's Canadian source, she is not disadvantaged by filing ...

Form 8891 has been released by the IRS. It is basically unchanged from the draft in August 2004. However, there is an error regarding the definitions of Beneficiary and Annuitant. The IRS has made a distinction between the two...however, under the Canada Income Tax Act, they are one and the same. Mo...

I don't believe you need a ruling if you are under the thresholds...only if you are over and can verify that you are not expatriating for tax reasons. The American Jobs Creation Act changed the rules and thresholds in June 2004. The 10 year rule is only for U.S. source income (not world-wide) unless...

Am trying to find out reporting requirements for a "renouncer" who is NOT subject to the U.S. expatriate alternate tax regime...ie., below the thresholds and not expatriating for tax reasons. Already submitted 8854 on expatriation day in November. Know that an NR is not required for go-for...

Just a note on renouncing U.S. citizenship. You are not necessarily banned from entering the United States. You have lost your "right" to enter but you may enter as any other foreigner. If one renounces it is assumed that you are doing it for tax purposes and you will continue to have an o...