U s citizens abroad

The search results provide excellent external link candidates:

1. IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad: This is perfect for general tax obligations. URL: https://www.irs.gov/forms-pubs/about-publication-54²⁰
2. FATCA information for individuals (IRS): Directly from IRS, covers FATCA for individuals. URL: https://www.irs.gov/individuals/international-taxpayers/fatca-information-for-individuals¹⁹
3. Social Security Administration (SSA) "Your Payments While You are Outside the United States": Official SSA booklet on benefits abroad. URL: https://www.ssa.gov/pubs/EN-05-10137.pdf¹⁸ (PDF, but from a trusted .gov, seems readable, so this is generally acceptable if content is accessible)
   • Self-correction: The request explicitly says "no gated PDFs". While this is from .gov, it's a PDF. Let me check if there's a direct HTML page that conveys the same information more readily. USAGov has a good summary: https://www.usa.gov/social-security-benefits-abroad¹⁷. This looks better.
4. New York Times or academic source on Citizenship-Based Taxation critiques/history: The Penn State Law Review article¹⁶ and Quora discussions¹⁵,¹⁴, and Nomad Capitalist¹³ mention the historical context and criticisms. Nomad Capitalist has a good section on "Civil War Roots" for citizenship-based taxation. Let's use that for history, as it's directly about the origin of CBT, which is central to the topic. URL: https://nomadcapitalist.com/global-citizen/citizenship-based-taxation-us/¹²
   • Self-correction: While Nomad Capitalist is a specific firm, it provides well-researched content on this niche. It seems to fit the "relevant and verifiable" criteria better than a general blog. The Penn State Law Review¹¹ article also mentions the historical context and critiques, and is more academic. I'll use the Penn State Law Review article as it is a more authoritative source for the historical and critical perspective. It cites the NYT and Allison Christians.
   • Refinement: The Penn State Law Review article has a section "Citizenship-Based Taxation: Who's Tried it and Why the US Can't Quit"¹⁰ that discusses the history and drawbacks. This looks like a solid academic source.

Let's finalize the external links:

1. IRS Publication 54: https://www.irs.gov/forms-pubs/about-publication-54⁹
2. IRS FATCA information for individuals: https://www.irs.gov/individuals/international-taxpayers/fatca-information-for-individuals⁸
3. USAGov - Getting Social Security benefits if you are living outside the U.S.: https://www.usa.gov/social-security-benefits-abroad⁷
4. Penn State Law Review on Citizenship-Based Taxation: https://www.pennstatelawreview.org/print/wp-content/uploads/2016/12/5-Evers.pdf (This is a PDF. I need a non-PDF for external links if possible as per "no gated PDFs").
   • Re-evaluation for External Link 4: The Nomad Capitalist link https://nomadcapitalist.com/global-citizen/citizenship-based-taxation-us/⁶ has a good "Civil War Roots" section and discusses disadvantages. It's a bit more "blog-like" than desired but offers the direct historical context in an accessible format. Let's check for an academic paper or a mainstream news article that specifically covers the history/criticisms without being a PDF or paywall.
   • Let's check the NYT link cited in the Penn State Law Review: http://www.nytimes.com/2012/04/16/business/global/for-americans-abroad-taxes-just-got-more-complicated.html (cited by⁵). This could be paywalled, but let's try searching for "US citizenship based taxation history" or "US unique taxation system" on a major news outlet like Reuters or FT.

Let's try a fresh search for a historical/critical external link.

¹²³⁴