ARTICLE
19 August 2026

Immigration Insights Episode 30 | Accidental Americans: When Birthright Citizenship Comes With Unexpected Tax And Immigration Consequences (Podcast)

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Greenberg Traurig, LLP

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Individuals born in the U.S. to foreign parents or abroad to U.S. citizen parents may unknowingly carry significant U.S. tax and immigration obligations despite living their entire lives outside the country.
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Did you know you could be a U.S. citizen — and owe years of U.S. taxes — without even realizing it? In this episode of Greenberg Traurig’s Immigration Insights PodcastKate Kalmykov, host and chair of the firm’s Immigration & Compliance Practice, and Barbara Kaplan, shareholder in the firm’s Tax Practice, address the concept of the “accidental American”: individuals born in the U.S. to foreign parents, or born abroad to U.S. citizen parents, who may have spent their entire lives outside the country yet carry significant U.S. tax and immigration obligations.

Kate and Barbara discuss the far reach of IRS enforcement, the dangers of relying on local foreign tax advisors, the consequences of failing to file information returns, and the complex interplay between renouncing citizenship and the U.S. exit tax regime. They also tackle a common and costly misconception: that simply letting a green card expire ends your U.S. tax residency.

Whether you are an international tax professional, a foreign national with U.S. ties, or an American who has never set foot in the United States, this episode is a must-listen.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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