The U.S. IRS has released two international practice units concerning tax issues for U.S. persons abroad, including: U.S. Persons Residing Abroad Claiming Additional Child Tax Credit Employee Share of Employment Taxes - U.S. Citizens and Resident Aliens Working Abroad International practice units are developed by the Large Business and International Division of the IRS to provide staff with explanations of general international tax concepts as well as information about specific transaction types. They are not an official pronouncement of law and cannot be used, cited, or relied upon as such. Click the following link for the International Practice Units page...