Music good morning everyone and welcome to today's class. The class is called filing requirements for US citizens and residents living abroad. Basically, everybody who is required to file an American return, regardless of whether they're a US citizen, a US resident, or an alien in the United States with US source income, all of those people need to file returns with varying filing requirements. In today's class, we will figure out who is required to file when and on what form. To start the day off, I've got a couple of poll questions. These poll questions are actually geared around an actual tax return situation that I ran into last filing season for a person named George. He was a client that came into my office. He had an American tax return that had been prepared for him incorrectly over multiple years by multiple tax preparation firms. It seemed no firm he went into quite understood how to report foreign earnings. So, I thought it would be a good way to start off today's class by exploring it. Let's take a look at George's first situation, which is actually at the bottom of the screen here. It says George is a US citizen and resident, and during the year, he worked for an employer in the United States and earned $30,000. He also worked in the Canadian tar sands for six months of the year under a union contract, where he earned $50,000. How much income should he report on his US tax return? So, for those of you who are just joining in on our class, it is underway, but what I'd like you to do real quick is tell me how much income George needs to report on his tax return when he's living inside the United States as a...