Assuming that a US national changes citizenship in July 2008, is he still liable to pay income tax to the US government for the period from January to June 2008? or the whole year of 2008? I heared there's a rule in he US Law that still subject the US national to taxation if the reason for his change in citizenship is to avoid payment US income tax...
Best answer:
Answer by viajero_intergalactico
yes, you must pay taxes for the first half.
but as for the second half, that depends on certain factors. if you still get income from work you perform while in the US even if you are no longer a US citizen you must still pay taxes.
on the other hand, if you leave the US, yes, you still owe the tax (you may have already paid it in the form of withholdings) on the first half a year's earnings, but as for the second half that you earned in a foreign land as a citizen of that land you would not be subject to US taxation.
i take it you are staying in the US and becoming a national of a some other country. YOU owe for the whole year.
Know better? Leave your own answer in the comments!