International Blockchain Law
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However, gains in excess of the excludable amount are taxable within the United States and can’t be excluded with the overseas earnings exclusion. Although you are now not a resident of the United States, as a US citizen you’re required to report all sources of worldwide income to the IRS. However, such gains could additionally be topic to the 3.8% Net Investment Income Tax which cannot be offset by overseas tax credits. Foreign taxes paid on the sale of the asset can be utilized to offset US taxes through the international tax credit .
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