# Tax ? US citizens living abroad



## alianah

Hi I am a US citizen living in the UK married to a non US citizen with a son who is also a US citizen. I am self employed and do not earn enough to pay taxes in the UK - what do I need to do to comply with US Tax requirements?

Is my non us husbands income taxable in the US in anyway? 

Is my son responsible for any tax I owe if I die?

Also I have a joint property in the UK - if I die what happens to my part of the equity?

Finally if my son starts to pay taxes here although he has never lived in the US is he also liable for taxes in the US. 

I am most concerned about this all so thanks for any help.


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## Bevdeforges

I've moved your query over here to the Expat Tax section because it's definitely useful for lots of folks living overseas.



> Hi I am a US citizen living in the UK married to a non US citizen with a son who is also a US citizen. I am self employed and do not earn enough to pay taxes in the UK - what do I need to do to comply with US Tax requirements?


If you have income in excess of the tax threshold, then you are required to file US tax returns every year - however, you may not have to actually pay anything. Take a look at Publication 54 from the IRS website for an overview: Publication 54 (2012), Tax Guide for U.S. Citizens and Resident Aliens Abroad (You can also download this publication if you prefer.)



> Is my non us husbands income taxable in the US in anyway?


No, as long as you file as "married, filing separately."



> Is my son responsible for any tax I owe if I die?


Probably not, unless you leave an estate, from which the tax debt would be taken. But chances are you can use the Foreign Earned Income Exclusion to formally exclude your self-employment income from US taxation.



> Also I have a joint property in the UK - if I die what happens to my part of the equity?


It should pass under UK inheritance or property rules, depending on who your joint ownership is with and how the joint ownership is set up.



> Finally if my son starts to pay taxes here although he has never lived in the US is he also liable for taxes in the US.


When he starts to have income in his own name (i.e. from a job or other source), he'll have to begin filing US tax returns the year his total worldwide income exceeds the filing threshold. Publication 17 (2012), Your Federal Income Tax takes you to the filing requirements table for 2012.
Cheers,
Bev


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