The Physical Presence Test is an IRS method US citizens abroad can use to qualify for the Foreign Earned Income Exclusion (FEIE), based on spending a required number of days outside the US within any consecutive 12-month period. Meeting this test allows qualifying expats to exclude a portion of foreign-earned income from US taxable income.
529 plans offer tax advantages for US citizens living abroad and may be used for some overseas education expenses, though not all foreign education costs qualify. Eligibility rules and qualifying expense categories apply to Americans using these plans while residing outside the US.
EB-5 applicants are affected by a pause on immigrant visas, a crackdown on adjustment-of-status filings, and a September 2026 grandfathering deadline converging simultaneously. Investors in the program face significant procedural and timing pressures heading into 2026.
USCIS issued a policy memorandum on June 17, 2026, clarifying how temporary or seasonal need is evaluated for H-2A petitions involving dairy work. Dairy-related positions may qualify for H-2A classification if employers can demonstrate their labor needs are temporary or seasonal.
The IRS is reportedly considering adding a dual citizenship question to Form 1040, according to a Reuters report. The proposal could affect the estimated five million or more US citizens who hold citizenship in another country.
The US Visa Bulletin governs access to approximately 140,000 employment-based immigrant visas available each fiscal year. The bulletin determines when foreign nationals with approved petitions can proceed with their green card applications based on priority dates.
Uruguay's previous 11-year foreign income tax exemption, which required only 60 days per year and a modest real estate purchase, has been revised for 2026. The updated rules raise investment thresholds, introduce a physical presence requirement for one option, and bring foreign capital gains into scope, while three qualifying paths to the exemption remain available.
Greece offers a flat €100,000 annual tax on all foreign-sourced income for qualifying wealthy residents, a regime that has remained unchanged since its introduction in 2020. The scheme is available to individuals relocating their tax residency to Greece.
The July 2026 Visa Bulletin shows advancement in EB-1 China and EB-3 China and India, while EB-1 India retrogresses and EB-2 India becomes unavailable ahead of the fiscal year reset. Other employment-based categories see limited forward movement, reflecting continued pressure on visa numbers.