The guide
The US is one of the only countries that taxes by citizenship rather than residence. If you hold a US passport, moving abroad changes how you file — not whether you file. This guide covers the system in plain language, from the obligations everyone has to the quiet triggers that turn a simple situation into a specialist one.
You can owe $0 in US tax and still face steep penalties. The disclosure forms expats never hear about — and the catch-up paths if you didn't know.
Where you live changes the details. These pieces go deep on the US–Canada corridor — the treaty, the accounts, and the traps specific to it.
The treaty reduces double tax. It doesn't cancel your US filing obligation. The saving clause, credit mismatches, and the account the treaty doesn't cover.