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US citizens: what moving abroad can and can't do

The US taxes its citizens wherever they live, so a move to a zero-tax country does not end the US return. Here is what the exclusions and credits actually achieve in 2026, and which popular strategies simply do not work for Americans.

9 min read · updated October 2026 · US citizens and green-card holders living abroad or planning a move, including founders and investors.

What this playbook covers

  1. 01The core rule: citizenship-based taxation
  2. 02FEIE, foreign tax credit and the housing exclusion
  3. 03Self-employment tax, states and the investment traps
  4. 04Owning a foreign company: NCTI (formerly GILTI)
  5. 05Puerto Rico and renunciation: the only real exits
  6. 06Which strategies work for US citizens

Plus 6 key numbers, 7 common mistakes and 6 questions to take to an adviser. Sourced from 8 official and professional sources, updated October 2026.

This playbook is for Atlas members

It covers 6 sections, 6 key numbers and the questions to take to an adviser. Complete the intake to open it, together with the other 11 playbooks.

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US citizens: what moving abroad can and can't do | Atlas Playbook | TaxAtlas