Planning before leaving the United States

Separate federal, state, and immigration consequences

Map the expected final day of U.S. tax residence, continuing U.S. filing obligations, and the evidence needed to end residence in a state. A move abroad does not automatically end U.S. worldwide-income filing for citizens.

Long-term lawful permanent residents and U.S. citizens considering expatriation need specialist advice well before giving up status.

Confirm access before moving accounts

Ask banks, brokers, plan administrators, and insurers which services remain available in the destination country. Preserve statements and cost-basis records before any transfer.

Review the destination country’s treatment of U.S. funds, retirement accounts, stock compensation, insurance, and trusts before buying, selling, rolling over, or distributing assets.

• Brokerage and banking access
• Employer plan distribution choices
• Vesting, exercise, and sale dates
• Property and insurance coverage
• Beneficiary and estate documents

Create a post-departure calendar

Assign responsibility for U.S., state, and destination-country returns, foreign-account reporting, estimated payments, payroll corrections, and document retention.

Review the plan again after the first full year abroad. A move-year solution may not be the right steady-state structure.