Lawyer Huang Huili’s legal mailbox (twenty-two)

Lawyer Huang Huili’s legal mailbox (twenty-two) 1. The United States has been pursuing taxes. I want to give up my American citizenship. How do I give up? I can renounce my American citizenship at the American Institute in Taiwan...

> Lawyer Huang Huili’s legal mailbox (22) 1. The United States has been pursuing taxes. I want to give up my American citizenship. How do I give up? Can I renounce my U.S. citizenship at the American Institute in Taiwan? A: Yes? To renounce your U.S. citizenship you must visit the American Institute in Taiwan (AIT) in person at least twice. For the first time, AIT will provide you with information that will tell you how to prepare a surrender letter and other related documents. If you are still sure that you want to give up your U.S. citizenship after reading the information carefully, you need to call to make an appointment (2-2162-2306). After confirming the time for the second visit (the fee is 450 US dollars), I formally gave up in front of the American AIT officials. However, it should be noted that those who are eligible to abandon their country must pay the national abandonment tax. Not all people who give up their citizenship or green cards are required to pay the national abandonment tax. Only those who are "covered expatriate" are required to pay the national abandonment tax. "Applicable abandoners" refer to citizens or long-term permanent residents. Long-term permanent residents refer to those who have held a green card for eight years. The first and last years count as one year regardless of the number of days. Therefore, as long as you hold a green card for six years plus two days, you may become a long-term permanent resident. "Applicable abandoners" must meet one of the following three conditions when abandoning their citizenship: 1. Net assets are more than 2 million US dollars; 2. The net tax burden in the United States in the five years before abandoning the country is more than 124,000 yuan (adjusted with prices, minus tax exemptions and foreign tax deductions); 3. Failure to file Form 8854 and declare that tax returns have been filed legally within five years. There are two exceptions for those who have abandoned the country: First, they have dual nationality at birth, and they are foreign (non-US) citizens and residents when they abandon the country, and they have been a US tax resident for less than 10 years in the 15 years before abandoning the country. The second is those who gave up their U.S. citizenship before the age of 18 and a half and have been a U.S. tax resident for less than 10 years. 2. I applied for a green card and came to the United States in 2006. I was 65 years old at the time. I was already a U.S. citizen. I had paid self-employment social security taxes for 5 years and received a total of 20 work points. I would like to ask: Are these 20 work points useful? Can I apply for any benefits after paying self-employment tax? If the work points obtained after paying self-employment tax are of no use, can I apply for a tax refund? Answer: Generally speaking, you can only receive the social security pension from the government to him and his family after retirement after you have obtained 40 working points. A person's annual tax refund rate is determined based on his income that year. If you can no longer work before your savings reaches 40 points, you can apply for elderly benefits, such as Social Security Income (SSI), Food Stamps (Food Stamp), and Senior Housing Subsidy (Section 8) and other government subsidies. However, the government will not proactively refund you because you have paid taxes in the past.