Taxbytes for Expats

Moving from the United States to Ireland creates a tax position that can be more complicated than many people expect. US citizens generally remain within the US tax system after moving abroad, while becoming liable to Irish tax under Ireland’s rules on tax residency, domicile and income source.
US tax planning when moving to Ireland is the focus of this episode with Stephanie Wickham and US expatriate tax specialist Josh Katz. They explain how state residency, foreign tax credits, filing deadlines and investment rules can affect Americans living in Ireland.
Stephanie and Josh also discuss how US state tax residency can continue to affect Americans after they move to Ireland, estimated US tax payments, and why taking advice before the move can help estimate the Irish liability.
Planning before the move is essential. Selling shares, funds or a US property before becoming Irish tax resident may produce a different result from selling after arrival, particularly where Irish Capital Gains Tax would otherwise apply. Timing can make a real difference, although pre-arrival sales are not automatically appropriate for everyone.
Key Topics in this Episode:
why leaving the US does not automatically end state tax exposure
how foreign tax credits may reduce US tax on income taxed in Ireland
why mid-year moves and mismatched filing deadlines cause practical problems
how estimated US tax payments can affect cash flow after moving
why PFIC rules matter when Americans buy Irish or European funds
when selling investments or property before arrival may be worth considering
how Irish and US tax advisers coordinate cross-border tax returns
when detailed planning is valuable and when the first tax return may be sufficient

About Josh Katz:
Josh Katz is a US CPA and the founder of Universal Tax Professionals. He specialises in US tax compliance and planning for Americans living abroad and works with clients in more than 50 countries.
His work covers annual US tax returns, FBAR reporting, foreign companies, trusts, investments, compliance programmes and cross-border tax planning. He regularly works with Americans living in Ireland, people moving between Ireland and the United States, and taxpayers who have only recently discovered that they should have been filing US returns.
Get in touch with Josh Katz & Universal Tax Professionals:
Website: https://universaltaxprofessionals.com/
LinkedIn: https://www.linkedin.com/in/joshuanathankatz/
Email: info@universaltaxprofessionals.com

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Use the link below and quote "Expat Taxes" when registering with Currencies Direct to receive a €50 One4All or Amazon voucher when you transfer €5000 or more in your first six months with Currencies Direct.
*Click here for a special offer from our sponsor, Currencies Direct*
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If you loved this episode or have a similar story, we'd love to hear from you! You can get in touch with us directly at info@expattaxes.ie or leave a rating and review on Apple Podcasts or Spotify.
Taxbytes for Expats is brought to you by ExpatTaxes.ie. If you're considering moving to or from Ireland and would like support with your taxes, book a consultation today: https://expattaxes.ie/book-a-consult/.
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Chapters:
(00:00) Introduction
(00:38) When US Expats May Still Owe Tax
(01:49) US State Tax Residency After Moving Abroad
(03:55) Timing Issues in the First Year in Ireland
(05:47) Quarterly US Tax Payments and Cash Flow
(08:44) Foreign Tax Credits and Treaty Misunderstandings
(11:16) PFIC Rules for Non-US Funds and ETFs
(13:13) Investment Options for Americans in Ireland
(15:06) Tax Planning Before Moving to Ireland
(18:28) Coordinating Irish and US Tax Returns
(19:17) Working with Josh and His US Tax Team
(21:07) Closing Remarks and Tax Disclaimer

US tax filing for Americans in Ireland can involve annual IRS returns, foreign bank account reporting and careful coordination with Irish tax obligations.
In this episode, Stephanie Wickham speaks with US CPA Josh Katz about what Americans living abroad must file, why filing does not necessarily mean paying tax twice, and how missed returns can often be corrected.
Stephanie and Josh also explain the Streamlined Filing Compliance Procedures, which may help Americans who failed to file because they genuinely did not know about their obligations. Eligible taxpayers may be able to submit a limited number of past tax returns and FBARs, together with a statement explaining that the failure was non-wilful.
Finally, they consider the practical challenge of coordinating Irish and US filing dates. US returns are generally due earlier than Irish income tax returns, although Americans abroad may have access to automatic and requested extensions. Where US tax may be payable, an estimated payment may still be needed by the April deadline to reduce interest or penalties.
About Josh Katz:
Josh Katz is a US CPA and the founder of Universal Tax Professionals. He specialises in US tax compliance and planning for Americans living abroad and works with clients in more than 50 countries.
His work covers annual US tax returns, FBAR reporting, foreign companies, trusts, investments, compliance programmes and cross-border tax planning. He regularly works with Americans living in Ireland, people moving between Ireland and the United States, and taxpayers who have only recently discovered that they should have been filing US returns.
Get in touch with Josh Katz & Universal Tax Professionals:
Website: https://universaltaxprofessionals.com/
LinkedIn: https://www.linkedin.com/in/joshuanathankatz/
Email: info@universaltaxprofessionals.com
*****
Use the link below and quote "Expat Taxes" when registering with Currencies Direct to receive a €50 One4All or Amazon voucher when you transfer €5000 or more in your first six months with Currencies Direct.
*Click here for a special offer from our sponsor, Currencies Direct*
*****
If you loved this episode or have a similar story, we'd love to hear from you! You can get in touch with us directly at info@expattaxes.ie or leave a rating and review on Apple Podcasts or Spotify.
Taxbytes for Expats is brought to you by ExpatTaxes.ie. If you're considering moving to or from Ireland and would like support with your taxes, book a consultation today: https://expattaxes.ie/book-a-consult/.
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Chapters:
(00:00) Introduction to US Tax for Americans Abroad
(00:50) Meet Josh Katz of Universal Tax Professionals
(03:22) Why Americans Abroad Still Need to File
(04:23) FBAR Reporting and Foreign Bank Accounts
(06:18) Common US Expat Tax Misconceptions
(08:16) PFIC Rules and Foreign Investment Risks
(10:38) Catching Up on Missed US Tax Returns
(13:02) When Professional Tax Advice Is Helpful
(14:55) Coordinating Irish and US Tax Returns
(18:03) Foreign Tax Credits and Double Taxation
(19:10) Irish and US Filing Deadlines
(21:24) Estimated Payments and Late Payment Risk

Returning to Ireland can be far more complicated than booking flights and packing boxes. In this episode of Taxbytes For Expats, Stephanie Wickham speaks with Sarah Owen from Crosscare Irish Diaspora Support Project about the emotional and practical realities of moving back. They discuss planning, documentation, accommodation, support networks, and why “home” can feel different after years abroad. It is a practical conversation for Irish expats thinking about returning, especially those unsure where to start.
The conversation looks beyond the romantic version of “coming home” and into the practical details that can catch people out, from housing and school places to PPS numbers, medical records, employment and support services.
Sarah explains that people often speak to Crosscare about practical matters first, but the emotional adjustment comes up naturally in conversation. Many returning emigrants find it difficult to say they are struggling, especially when family members have been hoping for their return. That can make the transition feel isolating, even when the move was wanted.
This conversation is a useful starting point for any returning Irish expat, family or professional who wants to make the move with fewer surprises and a clearer sense of what needs to happen next.
Main Topics
The emotional adjustment of returning to Ireland and why “home” can feel different after time abroad.
Practical planning before moving back, including work, schools, location and family needs.
Key documents to gather before leaving another country, such as medical records, birth certificates and marriage certificates.
Accommodation challenges for returning Irish expats in the current Irish housing market.
Support available through Irish networks abroad, Citizens Information and Crosscare Irish Diaspora Support Project.

About the Guest
Sarah Owen works with Crosscare Irish Diaspora Support Project, a government-funded service supporting Irish people abroad and those returning to Ireland.
The project provides information, guidance and signposting for a wide range of situations. Some people are planning a return years in advance. Others are coming home because of crisis, conflict, deportation or sudden changes in personal circumstances. Crosscare helps people understand where to start, what services may be relevant and what practical steps they may need to take.
Sarah brings a grounded and compassionate perspective to the conversation, with a clear understanding that returning to Ireland can be both a hopeful and stressful experience.
Website: https://diasporasupport.ie/
LinkedIn: https://www.linkedin.com/in/sarahelisabethowen/
*****
Use the link below and quote "Expat Taxes" when registering with Currencies Direct to receive a €50 One4All or Amazon voucher when you transfer €5000 or more in your first six months with Currencies Direct.
*Click here for a special offer from our sponsor, Currencies Direct*
*****
If you loved this episode or have a similar story, we'd love to hear from you! You can get in touch with us directly at info@expattaxes.ie or leave a rating and review on Apple Podcasts or Spotify.
Taxbytes for Expats is brought to you by ExpatTaxes.ie. If you're considering moving to or from Ireland and would like support with your taxes, book a consultation today: https://expattaxes.ie/book-a-consult/.
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Chapters:
(00:00) Welcome to Taxbytes for Expats
(00:49) Why Returning “Home” Can Feel Different
(01:33) The Emotional Side of Moving Back to Ireland
(04:36) Planning Before You Return
(05:34) Documents to Gather Before Leaving
(06:28) Accommodation and the Reality of Ireland’s Housing Market
(08:49) Support Networks for Irish People Abroad
(12:25) Why Online Advice Needs a Pinch of Salt
(14:48) Where to Start If You’re Thinking of Coming Home
(17:46) How Crosscare Supports Returning Irish Expats

Returning to Ireland can look straightforward from the outside. You know the place, you may have family here, and there is often a comforting idea that moving home should be easier than moving away. As Sarah Owen explains in this episode, that is not always how it works in practice.
Stephanie Wickham speaks with Sarah Owen from Crosscare Irish Diaspora Support Project about the real-life issues facing Irish citizens and their families when they are emigrating or returning to Ireland.
Sarah explains why planning a return should include more than flights and shipping boxes. It highlights the importance of checking housing options, PPS numbers, school places, healthcare access, social welfare eligibility and local supports before the move, especially where the return is happening quickly.
For anyone also dealing with foreign income, foreign savings, foreign assets, tax residency or cross-border tax questions, this episode is a useful reminder that the practical and financial pieces often overlap. Personalised tax advice may still be needed where the timing of the move affects Irish tax resident status, worldwide income, Irish-source income or future tax compliance.
About the Guest
Sarah Owen is Project Leader with Crosscare Irish Diaspora Support Project, a Dublin-based nonprofit funded by the Government of Ireland. Crosscare provides information and advocacy assistance to Irish citizens moving abroad and returning to Ireland, with a particular focus on people who are marginalised or in crisis.
Sarah is a dual Irish and French citizen with lived experience of migration. She has worked in Irish diaspora support and engagement for almost 15 years, across frontline support, policy, research and outreach. Her work is grounded in helping people make informed migration decisions, rather than pushing them towards or away from returning.
Website: https://diasporasupport.ie/
LinkedIn: https://www.linkedin.com/in/sarahelisabethowen/
*****
Use the link below and quote "Expat Taxes" when registering with Currencies Direct to receive a €50 One4All or Amazon voucher when you transfer €5000 or more in your first six months with Currencies Direct.
*Click here for a special offer from our sponsor, Currencies Direct*
*****
If you loved this episode or have a similar story, we'd love to hear from you! You can get in touch with us directly at info@expattaxes.ie or leave a rating and review on Apple Podcasts or Spotify.
Taxbytes for Expats is brought to you by ExpatTaxes.ie. If you're considering moving to or from Ireland and would like support with your taxes, book a consultation today: https://expattaxes.ie/book-a-consult/.
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Chapters:
(00:00) Welcome to Taxbytes for Expats
(00:30) Introducing Sarah Owen and Crosscare Irish Diaspora Support Project
(02:01) Sarah’s background and lived experience of migration
(03:59) How Crosscare supports Irish citizens abroad and returning home
(07:37) Recent trends in Irish emigration and return migration
(09:46) Sponsor Message: Currencies Direct
(10:32) Why returning to Ireland is not always straightforward
(12:40) Information, advocacy and making an informed return
(13:59) Social welfare, housing supports and habitual residence
(15:45) Red tape, GP access, schools and family supports
(16:52) Reverse culture shock, identity and belonging
(18:44) How long it can take to feel settled back in Ireland

There are some great opportunities to take, and mistakes to avoid, when making the move from or to the UK. And the best way to make the most of the move is to chat to an expert in cross-jurisdictional tax to make it easy!
In this second part of my conversation with Nicola Goldsmith, we get into the areas that tend to trip people up most. And honestly, this comes up a lot in conversations with clients.
There’s often a belief that tax residency is something you can manage or “choose,” or that if you’re not physically in a country, you’ve left the tax system behind. As Nicola explains, it’s not quite that simple. We step through what really happens when you leave the UK but keep UK assets, how double tax treaties actually work in practice (and why they don’t eliminate tax altogether), and the risks that come with business structures and remote working across borders.
The key thing to note here is that many of these issues aren’t obvious until you’re already in the middle of them. And by then, it can be costly to unwind. This is one of those areas where understanding the detail upfront can make a very real difference.
Main Topics Discussed in this Episode
The Myth of “Choosing” Your Tax Residency: A common misconception is that you can decide where you’re tax resident, when in reality, tax authorities have extensive data to determine your position whether you realise it or not.
How Tax Authorities Track Your Movements: From flight data to banking activity, Nicola explains how easily tax authorities can cross-reference information across jurisdictions when something doesn’t add up.
Understanding Double Tax Treaties in Practice: Double tax treaties don’t eliminate tax - they determine where tax is paid first and how relief is given, which is often misunderstood by expats.
Keeping UK Assets While Living Abroad: Just because you’ve left the UK doesn’t mean your UK income or gains fall outside the UK tax net, particularly when it comes to property and other source-based income.
Business Structures, Remote Work & Permanent Establishment Risks: Running a business or working remotely from another country can unintentionally create tax exposure in that new jurisdiction, even for individuals operating through their own company.

Book a consult with Nicola
Website: www.expattaxes.co.uk
LinkedIn: https://www.linkedin.com/in/nicola-goldsmith-tep-cta-b22363149/
*****
Use the link below and quote "Expat Taxes" when registering with Currencies Direct to receive a €50 One4All or Amazon voucher when you transfer €5000 or more in your first six months with Currencies Direct.
*Click here for a special offer from our sponsor, Currencies Direct*
*****
If you loved this episode or have a similar story, we'd love to hear from you! You can get in touch with us directly at info@expattaxes.ie or leave a rating and review on Apple Podcasts or Spotify.
Taxbytes for Expats is brought to you by ExpatTaxes.ie. If you're considering moving to or from Ireland and would like support with your taxes, book a consultation today: https://expattaxes.ie/book-a-consult/.
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Chapters:
(00:00) Introduction
(00:30) Residency Mistakes: Can You Choose Where You're Tax Resident?
(01:07) How Tax Authorities Track Your Movements
(02:25) The Reality of “Self-Assessment” and Data Cross-Checking
(04:01) Global Information Sharing Between Tax Authorities
(05:15) Leaving the UK but Keeping UK Assets: What to Know
(05:41) How Double Tax Treaties Actually Work
(07:31) Why UK Income Often Remains Taxable
(09:01) Real Client Scenarios: When Things Go Wrong
(10:16) Business Structures & Permanent Establishment Risks
(12:49) Remote Work, Employers & Cross-Border Tax Issues
(17:26) Why Tax Rules Haven’t Caught Up with Modern Working
(18:22) What It’s Like to Work with Nicola Goldsmith