Tax Compliance

Burdens of U.S. International Tax Compliance: Why some USCs residing overseas ultimately renounce U.S. citizenship (dizzying tax compliance)

By · February 6, 2025 · Updated June 3, 2026

The value of a U.S. citizenship is known throughout the world. Immigrating to the U.S. is something that is valued by millions of individuals around the world. The following table from State Department data explains the principle reasons people chose to immigrate to the U.S.  – to come to the U.S.:

The year before last, 2023, nearly 900,000 individuals became naturalized citizens. Many of these individuals who immigrate become naturalized citizens or lawful permanent residents (LPRs) ultimately leave the U.S.

See, the National Taxpayer Advocate blog report – 

Filing and Paying Taxes for U.S. Citizens or Residents Living Abroad

Filing and Paying Taxes for U.S. Citizens or Residents Living Abroad

Patrick W. Martin

Patrick W. Martin

U.S. International Tax Lawyer · Shareholder, Chamberlain Hrdlicka

Patrick W. Martin is a U.S. tax lawyer licensed in California, Texas, and Washington, D.C., with 32+ years advising on the tax consequences of renouncing U.S. citizenship or abandoning lawful permanent residency. He served as lead counsel in Aroeste v. United States, the landmark federal case on green card holders, tax treaties, and the exit tax. Best Lawyers in America® (Tax Law), 2015–2025.

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