A Tennesseean in Canada discovers the U.S. expat taxation quagmire

“Millions of Americans living abroad are taxpayers, yet we are treated as an afterthought by the system—expected to comply with complex and costly tax rules while being denied basic assistance.”

— Gabriel Morrow

Dear Members of Congress,

My name is Gabriel. I was born and raised in Cleveland, Tennessee, and I vote in Tennessee. In 2020, I moved to Canada for love, starting a new life while continuing to fulfill my tax obligations as an American living abroad.

Like millions of other expatriates, I am trapped in a tax system that treats me as if I still lived in the United States, even though I have no economic ties there. My experience navigating this system has been deeply frustrating and revealing, and I urge you to support the bipartisan Residence-Based Taxation for Americans Abroad Act, introduced by Representative Darin LaHood, to finally establish a fair tax system for Americans overseas.

Shortly after moving, I began filing my U.S. taxes through a commercial service. In 2020, I was due a refund of $1,800 from unemployment insurance and wages, but it never arrived. At first, I assumed it was lost in the mail. When I filed again in 2022, I wasn’t expecting a refund, so I didn’t follow up. But in 2023, when I switched to e-filing, I ran into a major issue: the IRS flagged my return for suspected fraud and required a special PIN before accepting my filing. This problem stemmed from W-2 wages reported as part of a legal settlement with my former employer in the U.S.

After countless calls with the IRS in 2023, I finally learned that my 2020 refund had never been processed because my return had been flagged for fraud. By early 2024, I had resolved most of my tax issues—except for that lingering refund. Frustrated, I looked for help and discovered that free tax assistance programs exist for low-income taxpayers dealing with IRS disputes. There is no explicit rule preventing Americans abroad from using these services, yet accessing them from outside the U.S. is nearly impossible.

Still, I managed to connect with a university-based tax clinic that agreed to help me. The fact that they took my case speaks volumes about how broken the system is: I had to rely on a program designed for low-income Americans residing in the U.S. simply because no resources exist for taxpayers like me abroad. These clinics recognize that struggling taxpayers need support. Why doesn’t our government?

While the clinic assisted me for most of 2024, I ran into yet another absurd roadblock: two administrations have withheld an important report documenting their work with taxpayers—including those overseas. I reached out to my Congressional representatives and filed Freedom of Information Act requests, but I have had no success. This report could provide key insights into why Americans abroad struggle with tax compliance and highlight the urgent need for reform, yet it remains hidden from public view.

After years of waiting, I finally received my 2020 refund in October 2024, but my experience exposed a much bigger issue. Millions of Americans living abroad are taxpayers, yet we are treated as an afterthought by the system—expected to comply with complex and costly tax rules while being denied basic assistance. The very fact that I had to turn to a low-income tax clinic for help demonstrates how absurd this situation has become. This is not how the U.S. tax system should function.

I am sharing my story with you today because something must change. The Residence-Based Taxation for Americans Abroad Act provides a clear, bipartisan solution that would finally align the U.S. with the rest of the world by taxing individuals based on residency, not citizenship. This reform would ensure that Americans living abroad for family, work, or personal reasons are no longer trapped in an outdated and punitive system. I urge you to support this legislation and work toward a fairer tax system for the millions of Americans overseas who, like me, simply want a system that works.

This letter was not easy for me to write. As an autistic person, structuring my thoughts and expressing them clearly is a challenge. Thankfully, my wife helped me organize my ideas and put my words on paper. But I know this issue is too important to remain silent. Americans living abroad deserve a tax system that is fair and functional. Please, help us make change happen.

Sincerely,

Gabriel