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Re:Record Numbers of Americans Want to Leave the U.S by walrus01 on Monday January 07, 2019 @01:14PM (#18848096)
https://www.irs.gov/individuals/international-taxpayers/fore...

there is a "physical presence test" where you need to be resident outside the USA for 330 days or more a year.

https://www.irs.gov/individuals/international-taxpayers/fore...

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