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am_Unition US citizens living abroad are obliged TO REPORT their income to the IRS. If they pay taxes in their country of residence, greater than they would owe to the US, then they pay NOTHING to the US. David has been an American in Canada for 27 years and has never paid the US a penny. This is an issue that Democrats Abroad has worked on and there’s a good chance that they will get it changed to residence-based taxation instead of citizen-based. Still, better to stay and fight.