1. What are the tax implications for a U.S. citizen in Uzbekistan who renounces their U.S. citizenship?
When a U.S. citizen renounces their citizenship, it triggers the expatriation tax regime under the Internal Revenue Code. Here are the key tax implications for a U.S. citizen in Uzbekistan who renounces their U.S. citizenship:
1. Exit Tax: The individual may be subject to an exit tax on their worldwide assets as if they were sold on the day before expatriation. This tax applies to individuals who meet certain asset or income thresholds.
2. Reporting Requirements: There are extensive reporting requirements for expatriates, including filing Form 8854, Initial and Annual Expatriation Statement, as well as disclosing certain financial accounts and assets.
3. Inheritance and Gift Tax: Expatriates may face restrictions on passing wealth to U.S. citizens without tax implications, as well as limitations on receiving gifts or inheritances from U.S. persons without tax consequences.
4. Future Taxation: Renouncing U.S. citizenship does not relieve the individual of paying U.S. taxes on certain U.S.-sourced income, such as passive income and gains from the sale of U.S. assets.
It is crucial for individuals considering renouncing their U.S. citizenship to seek advice from a tax professional or advisor familiar with expatriation tax rules to fully understand the implications and plan accordingly.
2. How does renouncing U.S. citizenship impact one’s obligations to file U.S. taxes while living in Uzbekistan?
Renouncing U.S. citizenship has significant tax implications, especially if the individual plans to live in another country such as Uzbekistan. Here’s how it impacts one’s tax obligations:
1. Exit Tax: Renouncing U.S. citizenship triggers an exit tax, which imposes taxes on the unrealized gains of certain assets as if they were sold on the day before expatriation. This could result in a substantial tax bill upon renunciation.
2. Filing Obligations: Even after renouncing citizenship, former U.S. citizens may still have ongoing U.S. tax filing obligations. They may have to file a final tax return for the year of expatriation and continue to report worldwide income if they meet certain criteria, such as the substantial presence test or if they maintain a U.S. green card. However, certain tax treaties may alleviate double taxation.
3. Foreign Account Reporting: Former U.S. citizens still may have to comply with Foreign Bank Account Report (FBAR) requirements and disclose foreign financial accounts if their aggregate value exceeds a certain threshold.
4. Tax Treaties: The U.S. has tax treaties with many countries, including Uzbekistan, that could impact the tax implications of renouncing citizenship. It’s essential to understand these treaties and how they affect your tax obligations while living in Uzbekistan.
In conclusion, renouncing U.S. citizenship will have tax consequences, and individuals must carefully consider these implications, seek advice from tax professionals, and ensure compliance with all relevant tax laws and reporting requirements to avoid any potential penalties or legal issues.
3. Are there any tax implications for assets or income held in Uzbekistan after renouncing U.S. citizenship?
Yes, there are tax implications for assets or income held in Uzbekistan after renouncing U.S. citizenship. Here are some key points to consider:
1. Exit Tax: When renouncing U.S. citizenship, individuals may be subject to an exit tax on the unrealized gains of their worldwide assets, including those held in Uzbekistan. This tax is calculated as if the individual sold all of their assets on the day before expatriation, and any resulting capital gains are subject to taxation.
2. Reporting Requirements: Even after renouncing U.S. citizenship, former citizens may still have reporting requirements for assets and income held in Uzbekistan. They may need to report foreign financial accounts exceeding certain thresholds to the U.S. government, as well as comply with any reporting requirements in Uzbekistan.
3. Inheritance and Estate Taxes: Assets held in Uzbekistan may also be subject to U.S. estate and gift tax rules, which could impact the transfer of wealth to heirs or beneficiaries. It’s important for individuals who have renounced their U.S. citizenship to consider the potential tax implications on their assets in Uzbekistan and seek guidance from a tax professional to ensure compliance with relevant laws and regulations.
4. What are the reporting requirements for renouncing U.S. citizenship and its impact on taxes?
When renouncing U.S. citizenship, there are important reporting requirements that individuals must fulfill in order to formally expatriate themselves from the United States for tax purposes. These requirements include:
1. Form 8854: This form, known as the Initial and Annual Expatriation Statement, is used to report the expatriation event to the IRS. It is required by all individuals who expatriate themselves from the U.S. and includes details about the individual’s income, assets, and liabilities at the time of expatriation.
2. Mark-to-market taxation: Upon renouncing U.S. citizenship, individuals may be subject to mark-to-market taxation on their worldwide assets. This means that any unrealized gains on assets are treated as if they were sold on the day before expatriation, potentially resulting in significant tax implications.
3. Exit tax: Expatriates who meet certain asset or income thresholds may also be subject to an exit tax when renouncing their U.S. citizenship. This tax is designed to capture the potential tax that would have been owed if the individual had sold all of their assets on the day before expatriation.
Overall, renouncing U.S. citizenship can have significant tax implications, and it is important for individuals to carefully consider these implications and ensure compliance with all reporting requirements to avoid potential penalties.
5. How does renouncing U.S. citizenship affect the Foreign Account Tax Compliance Act (FATCA) obligations for U.S. citizens in Uzbekistan?
Renouncing U.S. citizenship can have significant implications for individuals regarding their Foreign Account Tax Compliance Act (FATCA) obligations, especially for U.S. citizens residing in Uzbekistan. Here are some key points to consider:
1. Reporting Requirements: U.S. citizens and green card holders living abroad are required to report their foreign financial accounts and assets to the IRS under FATCA. However, once a U.S. citizen renounces their citizenship, they are no longer subject to these reporting requirements.
2. Exit Tax: Renouncing U.S. citizenship triggers an “exit tax” on the individual’s worldwide assets. This tax is calculated based on the unrealized gains in the individual’s assets as if they had been sold on the date of expatriation. However, certain thresholds and exemptions apply, and it’s essential to consult with a tax advisor to understand the implications.
3. Tax Treaties: The tax implications of renouncing U.S. citizenship can also be influenced by any tax treaties between the U.S. and Uzbekistan. These treaties may address issues such as double taxation and the exchange of tax information, potentially affecting the individual’s tax obligations.
4. Financial Institutions: Renouncing U.S. citizenship may also impact the individual’s relationship with financial institutions in Uzbekistan and their ability to hold accounts or access certain financial services. FATCA compliance requirements for foreign financial institutions may also vary for U.S. citizens versus non-U.S. citizens.
5. Overall, renouncing U.S. citizenship can have complex and long-lasting implications for an individual’s tax situation, especially concerning FATCA obligations. It is crucial for U.S. citizens considering renunciation to seek advice from tax professionals who specialize in international tax matters to fully understand the consequences and plan accordingly.
6. Are there any exit taxes or capital gains taxes to consider when renouncing U.S. citizenship while living in Uzbekistan?
Yes, when renouncing U.S. citizenship, individuals are subject to an exit tax under the Internal Revenue Code. This tax is applied to individuals who meet certain thresholds for net worth or average annual net income tax liabilities for the five years preceding expatriation. The exit tax is calculated as if the individual has sold all of their worldwide assets on the day before expatriation, which may result in capital gains taxes. However, there are exclusions and exemptions available which can help reduce or eliminate the exit tax, such as the Foreign Earned Income Exclusion and the Foreign Tax Credit. It is crucial to consult with a tax professional to understand the implications of renouncing U.S. citizenship while living in Uzbekistan and to properly plan for any potential tax obligations.
1. The exit tax is a complex calculation that takes into account various factors, including the value of the individual’s assets and the amount of tax that would be owed if those assets were sold.
2. Individuals should also consider any specific tax treaties between the U.S. and Uzbekistan that may impact their tax liabilities upon renunciation.
3. Proper tax planning before renouncing U.S. citizenship can help individuals minimize the financial impact of the exit tax and ensure compliance with all relevant tax laws and regulations.
7. How does renouncing U.S. citizenship impact eligibility for foreign tax credits or deductions in Uzbekistan?
Renouncing U.S. citizenship can have implications on how an individual may claim foreign tax credits or deductions in their new country of residence, such as Uzbekistan. Here are some considerations:
1. Foreign Tax Credits: As a U.S. citizen, you are generally eligible to claim a foreign tax credit on your U.S. tax return for any income taxes paid to Uzbekistan or any other foreign country. However, once you renounce your U.S. citizenship, you may no longer qualify for this credit, as it is typically available only to U.S. citizens and U.S. residents.
2. Double Taxation: Without the ability to claim foreign tax credits, you may be subject to double taxation on your income earned in Uzbekistan, where you would have to pay taxes to both the Uzbek authorities and potentially the U.S. tax authorities on the same income. This could significantly impact your overall tax liability.
3. Tax Treaties: It’s important to consider any tax treaties between the U.S. and Uzbekistan that may provide relief from double taxation or specify the tax treatment of individuals who renounce their U.S. citizenship. These treaties could affect how your income is taxed and whether you are still eligible for certain tax benefits.
4. Seek Professional Advice: Given the complex nature of international tax law and the potential impact of renouncing U.S. citizenship on your tax situation, it is highly recommended that you seek the advice of a tax professional or accountant who is knowledgeable about both U.S. and Uzbek tax laws. They can help you navigate the implications of renunciation on your tax obligations and provide guidance on how to minimize any adverse effects.
8. Can renouncing U.S. citizenship affect eligibility for Social Security benefits while living in Uzbekistan?
Renouncing U.S. citizenship can potentially impact your eligibility for Social Security benefits while living in Uzbekistan. Here’s how:
1. Loss of Benefits: If you renounce your U.S. citizenship, you may no longer be eligible to receive Social Security benefits as a non-citizen or former citizen. This could result in a loss of benefits that you would have otherwise received based on your work history in the U.S.
2. Totalization Agreement: The U.S. has a Totalization Agreement with Uzbekistan to help people who have worked in both countries qualify for benefits. Despite renouncing citizenship, you may still be eligible for some benefits through this agreement if you have contributed to both countries’ social security systems.
3. Individual Circumstances: Your specific situation, including factors such as the length of time you contributed to the U.S. Social Security system and your current status in Uzbekistan, will also play a role in determining your eligibility for benefits after renouncing citizenship.
4. Consultation: It is advisable to consult with a tax and immigration expert to fully understand how renouncing your U.S. citizenship could impact your Social Security benefits while living in Uzbekistan. They can provide personalized guidance based on your individual circumstances and help you navigate any potential implications of renunciation on your benefits.
9. What are the implications for retirement accounts such as IRAs or 401(k)s when renouncing U.S. citizenship in Uzbekistan?
When renouncing U.S. citizenship in Uzbekistan, there are significant implications for retirement accounts such as IRAs or 401(k)s for U.S. citizens. Here are some key points to consider:
1. Tax Consequences: Renouncing U.S. citizenship triggers a deemed distribution of retirement accounts, which means that the entire balance of your IRAs and 401(k)s will be treated as taxable income in the year of expatriation.
2. Early Withdrawal Penalties: If you are under the age of 59 1/2 at the time of expatriation, you may also be subject to early withdrawal penalties on distributions from your retirement accounts.
3. Reporting Requirements: There are specific reporting requirements for expatriates with regard to their retirement accounts, including reporting the value of the accounts on Form 8854.
4. Limited Access: Renouncing U.S. citizenship may limit your ability to contribute to or access certain retirement accounts, depending on the policies of the financial institutions involved.
5. Consider Seeking Professional Advice: Given the complex nature of tax implications when renouncing U.S. citizenship, it is advisable to consult with a tax professional or financial advisor who is well-versed in international tax laws to understand the implications for your specific situation.
10. How does renouncing U.S. citizenship impact estate tax considerations for U.S. citizens in Uzbekistan?
Renouncing U.S. citizenship can have significant implications on the estate tax considerations for U.S. citizens in Uzbekistan. Here are some key points to consider:
1. Estate Tax Exemption: As a U.S. citizen, you are subject to U.S. estate tax on your worldwide assets, with a certain exemption amount set by the IRS. Upon renouncing your U.S. citizenship, you may lose access to this exemption, potentially exposing your estate to higher tax liabilities.
2. Estate Tax Treaties: The U.S. has estate tax treaties with certain countries to prevent double taxation on estates. However, Uzbekistan is not a party to such a treaty with the U.S. As a result, renouncing U.S. citizenship may complicate the estate tax obligations for your assets in Uzbekistan.
3. Foreign Inheritance Laws: Renouncing U.S. citizenship can also impact how your estate is handled in Uzbekistan under local inheritance laws. It is important to understand the implications of renunciation on estate distribution and taxation in your new country of residence.
4. Consultation with Tax Advisors: Given the complex nature of estate tax considerations after renouncing U.S. citizenship, it is advisable to seek guidance from tax advisors who specialize in international tax law. They can help navigate the implications and ensure compliance with relevant tax regulations in both the U.S. and Uzbekistan.
11. Are there any implications for gift tax when renouncing U.S. citizenship and residing in Uzbekistan?
Yes, there are implications for gift tax when renouncing U.S. citizenship and residing in Uzbekistan. Here are some key points to consider:
The U.S. imposes gift tax on U.S. citizens regardless of their place of residence. Therefore, if you are a U.S. citizen and you renounce your citizenship, the gift tax implications may still apply to gifts made before expatriation.
Once you renounce your U.S. citizenship, you are deemed to have made a gift of your worldwide assets to the extent that the fair market value exceeds your basis in the assets. This could trigger gift tax consequences depending on the value of the assets gifted.
If you are residing in Uzbekistan at the time of renunciation, you may also need to consider the tax laws in Uzbekistan regarding gift taxes or any other relevant tax implications that may apply to gifts made as a non-citizen resident.
It is advisable to consult with a tax professional or attorney specializing in international tax matters to understand the specific implications of renouncing U.S. citizenship and the potential gift tax consequences based on your individual circumstances and the tax laws of both the U.S. and Uzbekistan.
12. How does renouncing U.S. citizenship affect eligibility for certain tax treaties between the U.S. and Uzbekistan?
When a U.S. citizen renounces their citizenship, it can have significant implications for their tax status and eligibility for certain tax treaties, including those between the U.S. and Uzbekistan. Here’s how renouncing U.S. citizenship may affect eligibility for tax treaties with Uzbekistan:
1. Loss of Treaty Benefits: Renouncing U.S. citizenship can result in the loss of certain tax treaty benefits that are only available to U.S. citizens. This could impact the individual’s ability to claim reduced withholding tax rates on income sourced from Uzbekistan.
2. Potential Double Taxation: Without the benefit of a tax treaty, the individual may be subject to double taxation on income earned in Uzbekistan, as both the U.S. and Uzbekistan could potentially assert taxing rights over the same income.
3. Need for Professional Advice: Given the complexities involved in renouncing U.S. citizenship and its tax implications, individuals considering this step should seek advice from a qualified tax professional or attorney who is knowledgeable about the specific tax treaties between the U.S. and Uzbekistan.
In conclusion, renouncing U.S. citizenship can affect eligibility for certain tax treaties, potentially leading to the loss of benefits and potential double taxation issues. It is essential for individuals in this situation to seek professional guidance to understand the full impact on their tax obligations.
13. Are there any restrictions on renouncing U.S. citizenship for tax purposes if living in Uzbekistan?
Yes, there are restrictions on renouncing U.S. citizenship for tax purposes while living in Uzbekistan. Here are some important points to consider:
1. Tax Consequences: Renouncing U.S. citizenship can have significant tax implications, especially for potential expatriates living in Uzbekistan or any other foreign country. It’s essential to understand the exit tax consequences, including the deemed sale of assets and potential tax liabilities.
2. Compliance Requirements: Before renouncing citizenship, individuals must ensure they are compliant with all U.S. tax laws, including filing any outstanding tax returns and FBAR (Foreign Bank Account Report) requirements. Failure to comply can result in penalties and legal consequences.
3. Renunciation Process: The renunciation process itself can be complex and may require a thorough understanding of U.S. immigration and tax laws. Seeking professional advice from a tax attorney or accountant with expertise in expatriate tax matters is highly recommended.
4. Potential Future Reentry: Renouncing U.S. citizenship can have implications for future travel and residence in the United States. Individuals should carefully consider the impact on their ability to return to the U.S. for visits or other purposes.
5. Consular Appointment: Renouncing U.S. citizenship requires a formal appointment at a U.S. embassy or consulate. It’s important to be aware of the specific procedures and documentation required for this process, especially when residing in a foreign country like Uzbekistan.
In conclusion, renouncing U.S. citizenship for tax purposes while living in Uzbekistan involves several important considerations and potential consequences. Seeking professional guidance and thoroughly researching the implications are crucial steps before making such a significant decision.
14. What are the potential consequences for renouncing U.S. citizenship in terms of future travel or business in the U.S. as a resident of Uzbekistan?
1. Renouncing U.S. citizenship can have significant implications for future travel to the United States as a resident of Uzbekistan. As a non-U.S. citizen, individuals who have renounced their U.S. citizenship lose certain privileges and rights associated with being a U.S. citizen, such as the ability to travel visa-free or for an extended period to the U.S.
2. After renouncing U.S. citizenship, individuals may need to apply for a visa or an ESTA (Electronic System for Travel Authorization) to enter the United States for business or tourism purposes. This process can be more complicated and time-consuming compared to the ease of travel that U.S. citizens typically enjoy.
3. Additionally, renouncing U.S. citizenship may impact potential business ventures in the U.S. as residents of Uzbekistan. Non-U.S. citizens may face different tax implications and regulatory requirements when conducting business in the United States, which could potentially affect investment decisions or business operations.
4. It is important for individuals considering renouncing their U.S. citizenship to carefully weigh the potential consequences on future travel and business activities in the U.S. and seek advice from legal and tax professionals to fully understand the implications of such a decision.
15. How does renouncing U.S. citizenship impact eligibility for certain U.S. government benefits or programs while living in Uzbekistan?
Renouncing U.S. citizenship can have significant implications on one’s eligibility for certain U.S. government benefits or programs while living in Uzbekistan. Here are some key points to consider:
1. Social Security Benefits: Renouncing U.S. citizenship may impact eligibility for Social Security benefits, as non-U.S. citizens may face restrictions on receiving certain benefits while residing outside the U.S. However, individuals who have contributed to the Social Security system through employment may still be eligible for some benefits.
2. Medicare: Renouncing U.S. citizenship may also affect eligibility for Medicare benefits. Non-U.S. citizens living abroad may not qualify for Medicare coverage, and individuals renouncing their U.S. citizenship may need to explore private health insurance options while residing in Uzbekistan.
3. Veterans Benefits: Renouncing U.S. citizenship can impact eligibility for veterans benefits, including healthcare, disability compensation, and pension benefits. Non-U.S. citizens generally do not qualify for VA benefits, so individuals renouncing their citizenship should be aware of the potential loss of these benefits.
4. Other Government Programs: Renouncing U.S. citizenship may also affect eligibility for other government programs, such as federal student aid, housing assistance, and food assistance programs. Individuals renouncing their citizenship should carefully consider the implications on their eligibility for these programs while living in Uzbekistan.
Overall, renouncing U.S. citizenship can have far-reaching implications on an individual’s access to various U.S. government benefits and programs while residing in Uzbekistan. It is essential to consult with a tax professional or legal advisor to understand the specific impacts and considerations based on individual circumstances.
16. Are there any specific steps or procedures that need to be followed regarding tax implications when renouncing U.S. citizenship in Uzbekistan?
1. When renouncing U.S. citizenship in Uzbekistan, there are specific steps and procedures that must be followed to address the tax implications associated with this decision. Firstly, individuals must ensure that they are compliant with all U.S. tax obligations up to the date of renunciation. This includes filing any necessary tax returns and reporting all income and assets as required by the Internal Revenue Service (IRS).
2. Additionally, individuals who are considered “covered expatriates” under the U.S. tax laws may be subject to an exit tax. This tax is calculated based on the individual’s net worth and any accrued gains on their assets, and it is important to understand how this tax may apply in your specific circumstances.
3. It is advisable to seek guidance from a qualified tax professional or attorney who is familiar with the renunciation process and the associated tax implications. They can provide tailored advice and assist you in navigating the complexities of renouncing U.S. citizenship from a tax perspective.
4. Lastly, keeping detailed records of the renunciation process and any communication with tax authorities is essential for ensuring compliance and addressing any potential issues that may arise in the future. By following these steps and seeking appropriate guidance, individuals can better manage the tax implications of renouncing U.S. citizenship while residing in Uzbekistan.
17. Can renouncing U.S. citizenship impact investment opportunities or access to financial services while living in Uzbekistan?
Renouncing U.S. citizenship can indeed impact investment opportunities and access to financial services while living in Uzbekistan. Here are a few ways it may affect you:
1. Investment Opportunities: As a U.S. citizen, you may have had access to certain investment opportunities or retirement accounts that are not available to non-U.S. citizens. Renouncing your U.S. citizenship could limit or restrict your ability to invest in U.S.-based assets or participate in certain financial markets that are restricted to U.S. citizens.
2. Tax Implications: Renouncing U.S. citizenship can have significant tax implications, especially if you are considered a “covered expatriate” under U.S. tax law. This may result in additional taxes or reporting requirements on your worldwide income, assets, and transactions even after renouncing your citizenship.
3. Access to Financial Services: Some financial institutions may be hesitant to provide services to individuals who have renounced their U.S. citizenship due to the additional compliance and regulatory requirements involved. This could impact your ability to open bank accounts, obtain loans, or access certain financial products and services while living in Uzbekistan.
In conclusion, renouncing U.S. citizenship can potentially impact your investment opportunities and access to financial services while living in Uzbekistan due to tax implications, restrictions on certain investments, and potential challenges in accessing financial products and services as a non-U.S. citizen.
18. What are the potential implications for owning property or real estate in the U.S. after renouncing U.S. citizenship and residing in Uzbekistan?
Upon renouncing U.S. citizenship and residing in Uzbekistan, there are several potential implications for owning property or real estate in the U.S.:
1. Capital Gains Tax: As a non-U.S. citizen, you may still be subject to capital gains tax on the sale of U.S. property. The tax rate varies depending on the length of time you held the property and your tax residency status.
2. Estate Tax: If you own U.S. real estate at the time of your death, it may be subject to U.S. estate tax, even after renouncing citizenship. This tax can be significant, so it is advisable to plan accordingly to mitigate any potential tax liability.
3. Withholding Tax: Rental income generated from U.S. real estate could be subject to withholding tax, which would require proper tax compliance and reporting to the IRS.
4. Reporting Requirements: Even after renouncing citizenship, you may still be required to report ownership of U.S. property to the IRS, especially if the property generates income or if the total value of your worldwide assets exceeds certain thresholds.
It is crucial to consult with a tax professional who specializes in international tax matters to understand the full implications of owning U.S. property after renouncing citizenship and residing in Uzbekistan.
19. How does renouncing U.S. citizenship affect reporting requirements for foreign bank accounts or financial assets in Uzbekistan?
1. Renouncing U.S. citizenship can have significant implications for reporting requirements related to foreign bank accounts or financial assets in Uzbekistan.
2. As a U.S. citizen, you are subject to worldwide income taxation and required to report foreign financial accounts if the aggregate value exceeds certain thresholds on the FBAR (Report of Foreign Bank and Financial Accounts) form and the FATCA (Foreign Account Tax Compliance Act) form.
3. However, upon renouncing U.S. citizenship, you may no longer have the same reporting obligations as before.
4. It is crucial to understand the rules and implications as they can vary based on individual circumstances and the specific agreements in place between the U.S. and Uzbekistan regarding financial information exchange.
5. Seeking advice from a tax professional or attorney specializing in international tax matters is highly recommended to ensure compliance with relevant laws and regulations after renouncing U.S. citizenship.
20. Are there any double tax implications to consider when renouncing U.S. citizenship in Uzbekistan, particularly related to income or investments?
When renouncing U.S. citizenship in Uzbekistan, there are several double tax implications to consider, especially concerning income and investments:
1. Exit Tax: As a U.S. citizen, renouncing citizenship triggers an “exit tax” under the IRS rules. This tax is levied on the unrealized net capital gain of your worldwide assets at the time of expatriation. Without proper planning, this tax liability can be substantial and must be factored into the decision to renounce citizenship.
2. Reporting Requirements: Even after renouncing U.S. citizenship, individuals may still be subject to certain U.S. tax reporting requirements for a period of time. This can include reporting income from U.S. sources or maintaining certain investments that are considered taxable in the U.S.
3. Investment Taxation: Investments held by former U.S. citizens may be subject to different tax treatments in Uzbekistan compared to the U.S. It is essential to understand how these investments will be taxed in both countries to avoid double taxation or unintended tax consequences.
4. Pension and Social Security: Renouncing U.S. citizenship can have implications for Social Security and pension benefits. It is crucial to understand how these benefits will be impacted and whether there are any tax implications in Uzbekistan.
5. Estate Tax: Estate tax laws may differ between the U.S. and Uzbekistan, leading to potential double taxation on assets passed down to beneficiaries. Proper estate planning is essential to mitigate these tax consequences.
Overall, it is crucial for individuals contemplating renouncing U.S. citizenship in Uzbekistan to seek professional tax advice to navigate the complex tax implications and ensure compliance with all relevant laws and regulations.