career, and seven percent terminated an overseas assignment early due to concerns about a spouse's or partner's career.

Tax Problems

Both U.S. citizens and U.S. resident aliens living abroad are required to pay U.S. taxes as well as foreign taxes. As of 2013, only two countries in the world -- the United States and Eritrea -- attempted to tax all of their citizens living overseas. U.S. citizens and resident aliens living overseas are required to file U.S. tax forms even in years when they do not owe any U.S. taxes. Tax problems for U.S. citizens and resident aliens living abroad have been increased by the Foreign Account Tax Compliance Act or FACTA. FACTA was designed to catch wealthy American tax evaders who were stashing funds in foreign accounts, but ithas also entangled millions of U.S. nationals working overseas. For example, FACTA has caused some U.S. expatriates to lose or be denied overseas bank accounts and mortgages because foreign banks in some countries must now report to the IRS about accounts held by U.S. citizens and these banks are unwilling to function as IRS watchdogs.

Outlook

In 2007, members of the U.S. House of Representatives formed a bipartisan caucus to advocate for expatriates' needs, the Americans Abroad Caucus. As of 2013, two organizations, the Association of Americans Resident Overseas and American Citizens Abroad, collect information about American expatriates and lobby Congress on their behalf. People interested in working overseas should contact these organizations for information on ways to avoid the drawbacks of employment abroad.

About the Author

Robin Elizabeth Margolis is a