Tax Planning for Inpatriates

This article originally appeared in the May 2025 issue of The Tax Adviser.

Imagine this: Your boss just called and offered you the opportunity to relocate to your dream country. Not only do you get to make the move you have always wanted, but it will come with a promotion, and your company will pay the relocation costs. This sounds like an amazing opportunity that you cannot pass up. What could go wrong? If you are relocating from another country to the U.S., the answer is: a lot.

Inpatriates relocating to the U.S. often deal with issues related to selling their homes and holding non-U.S. mutual funds and other non-U.S. bank and financial accounts that can cause a plethora of U.S. tax-compliance issues. This article reviews some of the most common issues that may impact U.S. inpatriates and discusses relevant tax planning ideas.

BDO’s Brian Leonard provides details in the full article in The Tax Adviser.