Hello, my name is Jimmy Sex and I'm the president of Esquire Group. We're here to discuss the exciting topic of the tax obligations of American citizens and residents abroad. This is going to be a four-part series. We're going to start off by discussing who this applies to and the income tax obligations. In part two, we'll discuss the F bar, the foreign bank account report. In part three, we'll talk about estate and gift taxes. Finally, in part four, we'll be discussing how to get into compliance in the event that you've not been complying with these laws. The first thing is to determine who these laws apply to. Obviously, if you're a US citizen, these laws are going to apply to you. But these laws also apply to you if you're considered a US resident. A US resident can be somebody with a green card - they're always going to be considered a US tax resident. Also, people with visas or even people who are illegally in the United States if they've spent enough time in the US. So, you can accidentally become a US resident simply by spending too much time in the United States. This is called the substantial presence test. The substantial presence test basically says if you spend 183 days in the US over the last three years, you're considered a US resident. But it's not as simple as just adding up all the days in the last three years. The IRS just couldn't make it that easy on us. Let's start off now by talking about the income tax. If you're a US resident or citizen, you're liable to the US for tax on your worldwide income. That means even if you don't live in the United States, you still have to file a...