BNC Tax & Accounting Resources
Answers may link to our articles, definitions, examples, etc.
Frequently Asked Questions
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What is an Accidental American?
Were you born abroad, or do you have dual citizenship and just found out about your U.S. tax filing requirement? Getting caught up can be easier than you think. We can provide a consultation to determine the best way forward. Often, this requires filing six years of FATCA reporting and three years of tax returns. Full Article
What is a Dutch A1 Certificate and how do I get it?
An A1 Certificate is like a golden ticket for social security obligation documentation—it officially states which country an employee or self-employed person needs to pay their social security contributions to. You might also hear it called an “A1 Form,” “Portable Document A1,” or a “Certificate of Coverage,” but no matter the name, it does the same important job! For the Netherlands, and any other country with a Totalization Agreement with the U.S., you can then not have to pay self employment tax on your ZZP/sole propropietor/schedule C business.
To get one, you will go to the SVB site. It is a little tricky to get what you need from the site for the IRS. So a How-to is being devloped – available soon!
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Divorced while abroad?
When it comes to foreign divorces, U.S. states might recognize them—but they look at similarity of compliance. If you’ve got specific questions about a foreign divorce in a particular state, the best place to start is that state’s Office of the Attorney General. And if they can’t help? A local attorney in that state might be your next best bet.
Now, in general, the U.S. considers a divorce final once it’s final in the foreign country where it was granted. But—surprise, surprise—there can be exceptions! Some countries allow divorces without both spouses being present, and in those cases, the U.S. will likely not recognize it. That means your filing status would stay the same until completed in the U.S.
And remember—whatever your marital status is on December 31 of the tax year is what counts for your taxes!
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