• Home

Our Purpose

Our purpose is to promote intellectual, social and charitable contacts by and for Americans and their families living in Central Scotland. Did you know that there are over 20,000 North Americans living in the UK today? For over 35 years, AWCCS has provided contacts for people from or associated with North America in the Central Scotland region. Visit our site and find out more about our aims and activities. 

Covid-19 Virus

Links that may be of interest to you:

Some Useful Information on U.S. Tax Filing
from American Citizens Abroad

Americans living abroad have to file a U.S. federal tax return every year just like Americans living in the States. What are the US tax changes 2022 for Americans overseas?

1. Requirement for Americans living overseas to file US taxes unchanged
The requirements for Americans living abroad to file U.S. taxes, and report foreign accounts, assets, and businesses remain unchanged.

2. US tax filing deadline 2022
While the filing deadline was extended to May 15 in 2021, Americans living abroad receive an automatic extension until June 15 anyway: this will not change for filing in 2022.

3. Tax brackets and rates for filing in 2022
For filing for the 2021 tax year in 2022, tax brackets and rates have been adjusted for inflation, while the standard deduction increases to $12,550.  This means that only Americans whose worldwide income exceeded the standard deduction amount in the 2021 calendar year need to file in 2022, unless they have self-employment income or they are married but file separately, even if filing separately from a non-American spouse.

The tax year 2021 tax brackets and rates for filing in 2022 are as follows:
    •    37% for incomes over $523,600 ($628,300 for married couples filing jointly).
    •    35% for incomes over $209,425 ($418,850 for married couples filing jointly).
    •    32% for incomes over $164,925 ($329,850 for married couples filing jointly).
    •    24% for incomes over $86,375 ($172,750 for married couples filing jointly).
    •    22% for incomes over $40,525 ($81,050 for married couples filing jointly).
    •    12% for incomes over $9,950 ($19,900 for married couples filing jointly).
    •    The lowest rate is 10% for incomes of single individuals with incomes of $9,950 or less ($19,900 for married couples filing jointly).

4. Foreign Tax Credit on Form 1116
However, Americans filing from abroad can offset U.S. tax on foreign source income if they’ve paid tax on it abroad by claiming the Foreign Tax Credit on Form 1116 when they file their federal U.S. tax return.

5. Foreign Earned Income Exclusion on Form 2555
Alternatively, Americans filing from abroad can claim the Foreign Earned Income Exclusion on Form 2555, for income earned from employment or self-employment, whether they’re paying foreign income taxes or not.  This means that most Americans filing from abroad don’t end up owing any U.S. tax, but it depends on each individual’s circumstances, of course.

6. Foreign Earned Income Exclusion
The maximum amount of income from employment or self-employment from 2021 that overseas residing Americans can exempt from U.S. tax by claiming the Foreign Earned Income Exclusion also rises for filing in 2022 and is $108,700 per person.

7. Proposed US tax changes 2022
President Biden’s proposed tax and infrastructure plans, the Building Back Better Act, contains some changes that will affect Americans living abroad.

  • If passed in the Senate, Americans with offshore corporations, including hundreds of thousands of expats, will be affected by an effective new GILTI tax rate of 15%, rising from the current 10.5%, for those who claim the 962 Election.
  • If the corporation already pays foreign corporation tax at a higher rate than 18.9%, then they may be able to still claim an exemption to offset GILTI, though.

8. Increased Additional Child Tax Credit
The increased Additional Child Tax Credit of $3,000/$3,600 per dependent child for the 2021 tax year is unfortunately only available if you spent half of 2021 physically present in the U.S.  For many American parents living abroad who don’t meet these residency criteria, the Child Tax Credit amount is worth $2,000 per child, or, if you have already eliminated your U.S. tax bill by claiming the Foreign Tax Credit, you can receive a $1,400 per child refund.

9. Additional income tax surcharge for high earners
When the Build Back Better act is enacted, it is most likely to affect a group of overseas Americans because of the introduction of an additional income tax surcharge for very high earners, being those who earn over $10 million (or $5 million if you’re married but file separately).

10. Streamlined procedure
If you’ve been living overseas for a while but have never filed your U.S. taxes, there’s an amnesty program called the Streamlined Procedure available that enables Americans overseas to catch up without facing any sanctions.

Need more information about Americans living abroad and US tax changes 2022?
If you have any questions about US taxes 2022 can contact Americans Overseas. Two dual nationals living abroad founded Americans Overseas. In the costly and exhausting process of finding the right experts, they realised they had not only accumulated a mountain of knowledge but also built up a solid network of tax and legal experts. Do not hesitate to contact us if you have any questions.


PLEASE WEAR A MASK when necessary...Take care.

Members in Action

Pandemic may be here, but we have found a way to still get together outside of Zoom.  We meet for coffee Outside. 

Quarantine Through Art

Copyright information on blog where this was found.
© Katherine Tyrrell 2005-18 You can BOOKMARK and/or LINK to any of my sites from your site. Please respect the copyright of all artists featured here. Unauthorised use, republishing, copying or any other duplication of ANY material on this blog without written permission is STRICTLY PROHIBITED - and I do take action if you do! Please do NOT pin images from this website on Pinterest.

Like us on FaceBook

Member Login

Affiliate Clubs


Our Club has been a member of FAWCO since 1993. This organization is an international network of 78 independent American women's associations located on six continents.

Site here

American Women of Aberdeen:

Our Sister Club, also a member of FAWCO, serves the area around Aberdeen, Scotland. They offer a welcoming environment and help to newcomers transitioning to Scotland.  

Site here

historyThe History

of the AWCCS

The origins of the AWCCS
go back to the early 1970s, when the wives of employees at Santa Fe, a supply company for the off-shore oil industry, began to hold informal lunchtime gatherings. Read More "History of the Club"

Not A Member Yet? 

If you are a U.S. and/or Canadian citizen or a wife/partner and/or daughter of a U.S. or Canadian citizen, living in Scotland, you are invited to join our club as an Active Member.  Associate Membership is open to any English-speaking woman residing in Central Scotland.
Please  see more.

Member Articles

Our Members are writing articles for the Newsletter as well as our website.  Some examples are: 

We are always looking for writers to contribute.  Please let us know.

Members in Action

Please Support Our Advertisers

Privacy Policy 

©2021  American Women's Club of Central Scotland   All Rights Reserved 

 Site Map

Powered by Wild Apricot Membership Software