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good afternoon this is Sean Golding with Goulding and Goulding here to discuss the basics of what is an accidental American this is a term thatamp;#39;s thrown around a lot especially in recent years with the introduction of fact things like that the typical situation we deal with here the lots of different situations but one very common one someone may have been born in the u.s. stayed here till there were six months a year or two years and then their parents went back to the UK Australia Taiwan etc etc and then now maybe theyamp;#39;re 20 years old and thinking about going to college in the US or maybe there are 35 years old working outside of the US and theyamp;#39;re going to be transferred to the US and they want to apply for maybe an l1 visa letamp;#39;s say and after a little bit of research they learned that theyamp;#39;re actually considered a US citizen on the one hand from an immigration perspective that makes life a whole lot easier but from a tax perspective it can be