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140.cky-notice-group{display: flex; justify-content: space-between; align-items: center; font-size: 14px; line-height: 24px; font-weight: 400;}.cky-notice-des *,.cky-preference-content-wrapper *,.cky-accordion-header-des *,.cky-gpc-wrapper .cky-gpc-desc *{font-size: 14px;}.cky-notice-des{color: #212121; font-size: 14px; line-height: 24px; font-weight: 400;}.cky-notice-des img{height: 25px; width: 25px;}.cky-consent-bar .cky-notice-des p,.cky-gpc-wrapper .cky-gpc-desc p,.cky-preference-body-wrapper .cky-preference-content-wrapper p,.cky-accordion-header-wrapper .cky-accordion-header-des p,.cky-cookie-des-table li div:last-child p{color: inherit; margin-top: 0; overflow-wrap: break-word;}.cky-notice-des P:last-child,.cky-preference-content-wrapper p:last-child,.cky-cookie-des-table li div:last-child p:last-child,.cky-gpc-wrapper .cky-gpc-desc p:last-child{margin-bottom: 0;}.cky-notice-des a.cky-policy,.cky-notice-des button.cky-policy{font-size: 14px; color: #1863dc; white-space: nowrap; cursor: pointer; background: transparent; border: 1px solid; text-decoration: underline;}.cky-notice-des button.cky-policy{padding: 0;}.cky-notice-des a.cky-policy:focus-visible,.cky-notice-des button.cky-policy:focus-visible,.cky-preference-content-wrapper .cky-show-desc-btn:focus-visible,.cky-accordion-header .cky-accordion-btn:focus-visible,.cky-preference-header .cky-btn-close:focus-visible,.cky-switch input[type=\"checkbox\"]:focus-visible,.cky-footer-wrapper a:focus-visible,.cky-btn:focus-visible{outline: 2px solid #1863dc; outline-offset: 2px;}.cky-btn:focus:not(:focus-visible),.cky-accordion-header .cky-accordion-btn:focus:not(:focus-visible),.cky-preference-content-wrapper .cky-show-desc-btn:focus:not(:focus-visible),.cky-btn-revisit-wrapper .cky-btn-revisit:focus:not(:focus-visible),.cky-preference-header .cky-btn-close:focus:not(:focus-visible),.cky-consent-bar .cky-banner-btn-close:focus:not(:focus-visible){outline: 0;}button.cky-show-desc-btn:not(:hover):not(:active){color: #1863dc; background: transparent;}button.cky-accordion-btn:not(:hover):not(:active),button.cky-banner-btn-close:not(:hover):not(:active),button.cky-btn-close:not(:hover):not(:active),button.cky-btn-revisit:not(:hover):not(:active){background: transparent;}.cky-consent-bar button:hover,.cky-modal.cky-modal-open button:hover,.cky-consent-bar button:focus,.cky-modal.cky-modal-open button:focus{text-decoration: none;}.cky-notice-btn-wrapper{display: flex; justify-content: center; align-items: center; margin-left: 15px;}.cky-notice-btn-wrapper .cky-btn{text-shadow: none; box-shadow: none;}.cky-btn{font-size: 14px; font-family: inherit; line-height: 24px; padding: 8px 27px; font-weight: 500; margin: 0 8px 0 0; border-radius: 2px; white-space: nowrap; cursor: pointer; text-align: center; text-transform: none; min-height: 0;}.cky-btn:hover{opacity: 0.8;}.cky-btn-customize{color: #1863dc; background: transparent; border: 2px solid #1863dc;}.cky-btn-reject{color: #1863dc; background: transparent; border: 2px solid #1863dc;}.cky-btn-accept{background: #1863dc; color: #ffffff; border: 2px solid #1863dc;}.cky-btn:last-child{margin-right: 0;}@media (max-width: 768px){.cky-notice-group{display: block;}.cky-notice-btn-wrapper{margin-left: 0;}.cky-notice-btn-wrapper .cky-btn{flex: auto; max-width: 100%; margin-top: 10px; white-space: unset;}}@media (max-width: 576px){.cky-notice-btn-wrapper{flex-direction: column;}.cky-custom-brand-logo-wrapper, .cky-notice .cky-title, .cky-notice-des, .cky-notice-btn-wrapper{padding: 0 28px;}.cky-consent-container .cky-consent-bar{padding: 16.5px 0;}.cky-notice-des{max-height: 40vh; overflow-y: scroll;}.cky-notice-btn-wrapper .cky-btn{width: 100%; padding: 8px; margin-right: 0;}.cky-notice-btn-wrapper .cky-btn-accept{order: 1;}.cky-notice-btn-wrapper .cky-btn-reject{order: 3;}.cky-notice-btn-wrapper .cky-btn-customize{order: 2;}}@media (max-width: 425px){.cky-custom-brand-logo-wrapper, .cky-notice .cky-title, .cky-notice-des, .cky-notice-btn-wrapper{padding: 0 24px;}.cky-notice-btn-wrapper{flex-direction: column;}.cky-btn{width: 100%; margin: 10px 0 0 0;}.cky-notice-btn-wrapper .cky-btn-customize{order: 2;}.cky-notice-btn-wrapper .cky-btn-reject{order: 3;}.cky-notice-btn-wrapper .cky-btn-accept{order: 1; margin-top: 16px;}}
140@media (max-width: 352px){.cky-notice .cky-title{font-size: 16px;}.cky-notice-des *{font-size: 12px;}.cky-notice-des, .cky-btn{font-size: 12px;}}.cky-modal.cky-modal-open{display: flex; visibility: visible; -webkit-transform: translate(-50%, -50%); -moz-transform: translate(-50%, -50%); -ms-transform: translate(-50%, -50%); -o-transform: translate(-50%, -50%); transform: translate(-50%, -50%); top: 50%; left: 50%; transition: all 1s ease;}.cky-modal{box-shadow: 0 32px 68px rgba(0, 0, 0, 0.3); margin: 0 auto; position: fixed; max-width: 100%; background: #ffffff; top: 50%; box-sizing: border-box; border-radius: 6px; z-index: 999999999; color: #212121; -webkit-transform: translate(-50%, 100%); -moz-transform: translate(-50%, 100%); -ms-transform: translate(-50%, 100%); -o-transform: translate(-50%, 100%); transform: translate(-50%, 100%); visibility: hidden; transition: all 0s ease;}.cky-preference-center{max-height: 79vh; overflow: hidden; width: 845px; overflow: hidden; flex: 1 1 0; display: flex; flex-direction: column; border-radius: 6px;}.cky-preference-header{display: flex; align-items: center; justify-content: space-between; padding: 22px 24px; border-bottom: 1px solid;}.cky-preference-header .cky-preference-title{font-size: 18px; font-weight: 700; line-height: 24px;}.cky-preference-header .cky-btn-close{margin: 0; cursor: pointer; vertical-align: middle; padding: 0; background: none; border: none; width: 24px; height: 24px; min-height: 0; line-height: 0; text-shadow: none; box-shadow: none;}.cky-preference-header .cky-btn-close img{margin: 0; height: 10px; width: 10px;}.cky-preference-body-wrapper{padding: 0 24px; flex: 1; overflow: auto; box-sizing: border-box;}.cky-preference-content-wrapper,.cky-gpc-wrapper .cky-gpc-desc{font-size: 14px; line-height: 24px; font-weight: 400; padding: 12px 0;}.cky-preference-content-wrapper{border-bottom: 1px solid;}.cky-preference-content-wrapper img{height: 25px; width: 25px;}.cky-preference-content-wrapper .cky-show-desc-btn{font-size: 14px; font-family: inherit; color: #1863dc; text-decoration: none; line-height: 24px; padding: 0; margin: 0; white-space: nowrap; cursor: pointer; background: transparent; border-color: transparent; text-transform: none; min-height: 0; text-shadow: none; box-shadow: none;}.cky-accordion-wrapper{margin-bottom: 10px;}.cky-accordion{border-bottom: 1px solid;}.cky-accordion:last-child{border-bottom: none;}.cky-accordion .cky-accordion-item{display: flex; margin-top: 10px;}.cky-accordion .cky-accordion-body{display: none;}.cky-accordion.cky-accordion-active .cky-accordion-body{display: block; padding: 0 22px; margin-bottom: 16px;}.cky-accordion-header-wrapper{cursor: pointer; width: 100%;}.cky-accordion-item .cky-accordion-header{display: flex; justify-content: space-between; align-items: center;}.cky-accordion-header .cky-accordion-btn{font-size: 16px; font-family: inherit; color: #212121; line-height: 24px; background: none; border: none; font-weight: 700; padding: 0; margin: 0; cursor: pointer; text-transform: none; min-height: 0; text-shadow: none; box-shadow: none;}.cky-accordion-header .cky-always-active{color: #008000; font-weight: 600; line-height: 24px; font-size: 14px;}.cky-accordion-header-des{font-size: 14px; line-height: 24px; margin: 10px 0 16px 0;}.cky-accordion-chevron{margin-right: 22px; position: relative; cursor: pointer;}.cky-accordion-chevron-hide{display: none;}.cky-accordion .cky-accordion-chevron i::before{content: \"\"; position: absolute; border-right: 1.4px solid; border-bottom: 1.4px solid; border-color: inherit; height: 6px; width: 6px; -webkit-transform: rotate(-45deg); -moz-transform: rotate(-45deg); -ms-transform: rotate(-45deg); -o-transform: rotate(-45deg); transform: rotate(-45deg); transition: all 0.2s ease-in-out; top: 8px;}.cky-accordion.cky-accordion-active .cky-accordion-chevron i::before{-webkit-transform: rotate(45deg); -moz-transform: rotate(45deg); -ms-transform: rotate(45deg); -o-transform: rotate(45deg); transform: rotate(45deg);}.cky-audit-table{background: #f4f4f4; border-radius: 6px;}.cky-audit-table .cky-empty-cookies-text{color: inherit; font-size: 12px; line-height: 24px; margin: 0; padding: 10px;}.cky-audit-table .cky-cookie-des-table{font-size: 12px; line-height: 24px; font-weight: normal; padding: 15px 10px; border-bottom: 1px solid; border-bottom-color: inherit; margin: 0;}.cky-audit-table .cky-cookie-des-table:last-child{border-bottom: none;}.cky-audit-table .cky-cookie-des-table li{list-style-type: none; display: flex; padding: 3px 0;}.cky-audit-table .cky-cookie-des-table li:first-child{padding-top: 0;}.cky-cookie-des-table li div:first-child{width: 100px; font-weight: 600; word-break: break-word; word-wrap: break-word;}.cky-cookie-des-table li div:last-child{flex: 1; word-break: break-word; word-wrap: break-word; margin-left: 8px;}
140.cky-footer-shadow{display: block; width: 100%; height: 40px; background: linear-gradient(180deg, rgba(255, 255, 255, 0) 0%, #ffffff 100%); position: absolute; bottom: calc(100% - 1px);}.cky-footer-wrapper{position: relative;}.cky-prefrence-btn-wrapper{display: flex; flex-wrap: wrap; align-items: center; justify-content: center; padding: 22px 24px; border-top: 1px solid;}.cky-prefrence-btn-wrapper .cky-btn{flex: auto; max-width: 100%; text-shadow: none; box-shadow: none;}.cky-btn-preferences{color: #1863dc; background: transparent; border: 2px solid #1863dc;}.cky-preference-header,.cky-preference-body-wrapper,.cky-preference-content-wrapper,.cky-accordion-wrapper,.cky-accordion,.cky-accordion-wrapper,.cky-footer-wrapper,.cky-prefrence-btn-wrapper{border-color: inherit;}@media (max-width: 845px){.cky-modal{max-width: calc(100% - 16px);}}@media (max-width: 576px){.cky-modal{max-width: 100%;}.cky-preference-center{max-height: 100vh;}.cky-prefrence-btn-wrapper{flex-direction: column;}.cky-accordion.cky-accordion-active .cky-accordion-body{padding-right: 0;}.cky-prefrence-btn-wrapper .cky-btn{width: 100%; margin: 10px 0 0 0;}.cky-prefrence-btn-wrapper .cky-btn-reject{order: 3;}.cky-prefrence-btn-wrapper .cky-btn-accept{order: 1; margin-top: 0;}.cky-prefrence-btn-wrapper .cky-btn-preferences{order: 2;}}@media (max-width: 425px){.cky-accordion-chevron{margin-right: 15px;}.cky-notice-btn-wrapper{margin-top: 0;}.cky-accordion.cky-accordion-active .cky-accordion-body{padding: 0 15px;}}@media (max-width: 352px){.cky-preference-header .cky-preference-title{font-size: 16px;}.cky-preference-header{padding: 16px 24px;}.cky-preference-content-wrapper *, .cky-accordion-header-des *{font-size: 12px;}.cky-preference-content-wrapper, .cky-preference-content-wrapper .cky-show-more, .cky-accordion-header .cky-always-active, .cky-accordion-header-des, .cky-preference-content-wrapper .cky-show-desc-btn, .cky-notice-des a.cky-policy{font-size: 12px;}.cky-accordion-header .cky-accordion-btn{font-size: 14px;}}.cky-switch{display: flex;}.cky-switch input[type=\"checkbox\"]{position: relative; width: 44px; height: 24px; margin: 0; background: #d0d5d2; -webkit-appearance: none; border-radius: 50px; cursor: pointer; outline: 0; border: none; top: 0;}.cky-switch input[type=\"checkbox\"]:checked{background: #1863dc;}.cky-switch input[type=\"checkbox\"]:before{position: absolute; content: \"\"; height: 20px; width: 20px; left: 2px; bottom: 2px; border-radius: 50%; background-color: white; -webkit-transition: 0.4s; transition: 0.4s; margin: 0;}.cky-switch input[type=\"checkbox\"]:after{display: none;}.cky-switch input[type=\"checkbox\"]:checked:before{-webkit-transform: translateX(20px); -ms-transform: translateX(20px); transform: translateX(20px);}@media (max-width: 425px){.cky-switch input[type=\"checkbox\"]{width: 38px; height: 21px;}.cky-switch input[type=\"checkbox\"]:before{height: 17px; width: 17px;}.cky-switch input[type=\"checkbox\"]:checked:before{-webkit-transform: translateX(17px); -ms-transform: translateX(17px); transform: translateX(17px);}}.cky-consent-bar .cky-banner-btn-close{position: absolute; right: 9px; top: 5px; background: none; border: none; cursor: pointer; padding: 0; margin: 0; min-height: 0; line-height: 0; height: 24px; width: 24px; text-shadow: none; box-shadow: none;}.cky-consent-bar .cky-banner-btn-close img{height: 9px; width: 9px; margin: 0;}.cky-notice-btn-wrapper .cky-btn-do-not-sell{font-size: 14px; line-height: 24px; padding: 6px 0; margin: 0; font-weight: 500; background: none; border-radius: 2px; border: none; cursor: pointer; text-align: left; color: #1863dc; background: transparent; border-color: transparent; box-shadow: none; text-shadow: none;}.cky-consent-bar .cky-banner-btn-close:focus-visible,.cky-notice-btn-wrapper .cky-btn-do-not-sell:focus-visible,.cky-opt-out-btn-wrapper .cky-btn:focus-visible,.cky-opt-out-checkbox-wrapper input[type=\"checkbox\"].cky-opt-out-checkbox:focus-visible{outline: 2px solid #1863dc; outline-offset: 2px;}@media (max-width: 768px){.cky-notice-btn-wrapper{margin-left: 0; margin-top: 10px; justify-content: left;}.cky-notice-btn-wrapper .cky-btn-do-not-sell{padding: 0;}}@media (max-width: 352px){.cky-notice-btn-wrapper .cky-btn-do-not-sell, .cky-notice-des a.cky-policy{font-size: 12px;}}.cky-opt-out-wrapper{padding: 12px 0;}.cky-opt-out-wrapper .cky-opt-out-checkbox-wrapper{display: flex; align-items: center;}.cky-opt-out-checkbox-wrapper .cky-opt-out-checkbox-label{font-size: 16px; font-weight: 700; line-height: 24px; margin: 0 0 0 12px; cursor: pointer;}.cky-opt-out-checkbox-wrapper input[type=\"checkbox\"].cky-opt-out-checkbox{background-color: #ffffff; border: 1px solid black;
140 width: 20px; height: 18.5px; margin: 0; -webkit-appearance: none; position: relative; display: flex; align-items: center; justify-content: center; border-radius: 2px; cursor: pointer;}.cky-opt-out-checkbox-wrapper input[type=\"checkbox\"].cky-opt-out-checkbox:checked{background-color: #1863dc; border: none;}.cky-opt-out-checkbox-wrapper input[type=\"checkbox\"].cky-opt-out-checkbox:checked::after{left: 6px; bottom: 4px; width: 7px; height: 13px; border: solid #ffffff; border-width: 0 3px 3px 0; border-radius: 2px; -webkit-transform: rotate(45deg); -ms-transform: rotate(45deg); transform: rotate(45deg); content: \"\"; position: absolute; box-sizing: border-box;}.cky-opt-out-checkbox-wrapper.cky-disabled .cky-opt-out-checkbox-label,.cky-opt-out-checkbox-wrapper.cky-disabled input[type=\"checkbox\"].cky-opt-out-checkbox{cursor: no-drop;}.cky-gpc-wrapper{margin: 0 0 0 32px;}.cky-footer-wrapper .cky-optout-action-area{padding:0 24px 22px 24px;box-sizing:border-box;border-color:inherit}.cky-footer-wrapper .cky-opt-out-btn-wrapper{padding-top:22px;border-top:1px solid;border-color:inherit}.cky-footer-wrapper .cky-opt-out-btn-wrapper{display: flex; 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639					<div class="elementor-heading-title elementor-size-default">Articles</div>				</div>
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641					<p><strong>Protax&#8217;s</strong> Principal <a href="https://protaxconsulting.com/principal/marc-j-strohl-cpa/">Marc J. Strohl, CPA</a>&#8216;s concise and informative executive summary tax articles regarding U.S. Expat or Expatriate and Foreign National-Nonresident and/ or Resident Alien tax are world renown and considered industry benchmark authoritative articles.</p>
642<p>Often quoted and referred to by leading experts, Willard W. Yates, Esq. of the Office of Associate Chief Counsel (International) of the <a href="http://www.irs.gov/" target="_blank" rel="noopener noreferrer">Internal Revenue Service (IRS)</a> called <a href="https://protaxconsulting.com/principal/marc-j-strohl-cpa/">Marc J. Strohl, CPA</a>&#8216;s article <a href="https://protaxconsulting.com/resources/article/renounce-us-citizenship-or-legal-permanent-residence-green-card/">Choosing to Renounce US Citizenship or Legal Permanent Residence (Green Card) Departures- Effective June 17, 2008 Forward</a> &#8211; &#8220;Excellent&#8221;, &#8220;Very direct- a rarity&#8221; and &#8220;Down to earth&#8221;.</p>
643<p>The following articles have been written for US expatriates living/ working outside the U.S. and U.S. Foreign Nationals living/ working here in the U.S. These articles are a MUST read providing the most technically s
643ound, concise executive summary information available on the web, they are world renown and considered industry benchmark authoritative articles. We hope you find them both entertaining and informative!</p>
644<h4>NEWS FLASH- Current Articles</h4>
645<hr />
646<ul>
647<li><a href="https://protaxconsulting.com/resources/article/new-streamlined-and-ovdi-guidance-us-tax-return-filers/">June 18, 2014 &#8211; New Streamlined Guidance &#8211; New Streamlined Represents BONANZA GIFT for Non-Reported U.S. Tax Return Filers</a></li>
648</ul>
649<h4>U.S. Expatriate Articles</h4>
650<hr />
651<ul>
652<li><a title="Choosing to Renounce US Citizenship or Legal Permanent Residence (Green Card)" href="/resources/article/renounce-us-citizenship-or-legal-permanent-residence-green-card/">Choosing to Renounce U.S. Citizenship or Legal Permanent Residence (Green Card)</a></li>
653<li><a title="Are You A U.S. Person Thinking Of Accepting A Foreign Assignment? Some U.S. Tax Matters You Should Know Before You Accept! " href="https://protaxconsulting.com/resources/article/are-you-a-u-s-citizen-thinking-of-accepting-a-foreign-assignment-some-u-s-tax-matters-you-should-know-before-you-accept/">Are You A U.S. Person Thinking Of Accepting A Foreign Assignment? Some U.S. Tax Matters You Should Know Before You Accept!</a></li>
654<li><a title="The Hidden Jewel- Form 2555- Foreign Earned Income Exclusion's Other Cousin" href="https://protaxconsulting.com/resources/article/the-hidden-jewel-form-2555-foreign-earned-income-exclusions-other-cousin/">The Hidden Jewel- Form 2555- Foreign Earned Income Exclusion&#8217;s Other Cousin</a></li>
655<li><a title="To Be or Not to Be Self- Employed Versus Employed- On a Foreign Assignment Outside the US" href="https://protaxconsulting.com/resources/article/to-be-or-not-to-be-self-employed-versus-employed/">To Be or Not to Be Self- Employed Versus Employed- On a Foreign Assignment Outside the U.S</a>.</li>
656<li><a title="The Foreign Earned Income Exclusion (FEIE), Housing Exclusion (HE) and Housing Deduction (HD) - And TIPRA (Tax Increase Prevention and Reconciliation Act) of 2005 - Changes effective January 1, 2006 to the FEIE, and HE/ HD" href="https://protaxconsulting.com/resources/article/2005-tax-changes-feie-tipra/">The Foreign Earned Income Exclusion (FEIE), Housing Exclusion (HE) and Housing Deduction (HD) &#8211; And TIPRA (Tax Increase Prevention and Reconciliation Act) of 2005 &#8211; Changes effective January 1, 2006 to the FEIE, and HE/ HD</a></li>
657</ul>
658<h4>U.S. Foreign National Articles</h4>
659<hr />
660<ul>
661<li><a title="Prefer An American Work Experience? Temporary Assignments in the U.S.- Tricks and Traps- Some US Tax Matters You Should Know Before ‘Coming To America'!" href="https://protaxconsulting.com/resources/article/prefer-an-american-work-experience-temporary-assignments-in-the-u-s-tricks-and-traps-some-u-s-tax-matters-you-should-know-before-coming-to-america/">Prefer An American Work Experience? Temporary Assignments in the U.S.- Tricks and Traps- Some U.S. Tax Matters You Should Know Before &#8216;Coming To America&#8217;!</a></li>
662<li><a title="Tax Treaties and How They Affect You the Individual- Common OECD Model Convention Treaty Articles in Plain English" href="https://protaxconsulting.com/resources/article/tax-treaties-and-how-they-affect-you-the-individual-common-oecd-model-convention-treaty-articles-in-plain-english/">Tax Treaties and How They Affect You the Individual- Common OECD Model Convention Treaty Articles in Plain English</a></li>
663<li><a title="Ways in and Out of US Tax Residency- To Be or Not To Be a US Resident Alien!" href="https://protaxconsulting.com/resources/article/ways-in-and-out-of-us-tax-residency-to-be-or-not-to-be-a-u-s-resident-alien/">Ways in and Out of U.S. Tax Residency- To Be or Not To Be a U.S. Resident Alien!</a></li>
664<li><a title="Nonresident Taxability and Where or How?- Nonresident? Is it Taxed and “If” So, “Where and How” on the Tax Return?" href="https://protaxconsulting.com/resources/article/nonresident-taxability-and-where-or-how-nonresident-is-it-taxed-and-if-so-where-and-how-on-the-tax-return/">Nonresident Taxability and Where or How?- Nonresident? Is it Taxed and &#8220;If&#8221; So, &#8220;Where and How&#8221; on the Tax Return?</a></li>
665<li><a href="https://protaxconsulting.com/resources/article/do-you-work-for-a-foreign-government-or-international-organization-in-the-u-s-you-are-not-a-u-s-citizen/">Do You Work for a Foreign Government or International Organization in the U.S.? &#8211; You are not a U.S. Citizen?</a></li>
666</ul>
667<h4>General Articles</h4>
668<hr />
669<ul>
670<li><a title="What Does Foreign (Non-US) Versus US Mean? It All Depends on What You are Referring to!" href="https://protaxconsulting.com/resources/article/what-does-foreign-non-u-s-vs-u-s-mean-it-all-depends-on-what-you-are-referring-to/">What Does Foreign (Non-U.S.) Versus U.S. Mean? It All Depends on What You are Referring to!</a></li>
671<li><a title="Moving Away (from / to U.S.) and Would Like to Sale your Principal Residence, Maintain it or Rent it? – Sale of a Principal Residence Exclusion Rules and Rental of foreign/ U.S. Properties" href="https://protaxconsulting.com/resources/article/moving-away-from-to-u-s-and-would-like-to-sale-your-principal-residence-maintain-it-or-rent-it-sale-of-a-principal-residence-exclusion-rules-and-rental-of-foreign-u-s-
671properties/">Moving Away (from / to U.S.) and Would Like to Sale your Principal Residence, Maintain it or Rent it? &#8211; Sale of a Principal Residence Exclusion Rules and Rental of foreign/ U.S. Properties</a></li>
672</ul>
673<p>&nbsp;</p>
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834							<div class="elementor-shortcode"><div id="rpi-9466-6abf9efc884af" class="rpi" style="--head-card-shadow: 0 1px 2px rgb(60 64 67 / 30%), 0 2px 6px 2px rgb(60 64 67 / 15%); --head-flex-direction: column; --btn-flex-size: 100%; --btn-justify-content: center; --head-flex-text-align: center; --card-br: 1px solid; --card-bg: var(--card-bg-color); --card-radius: 5px; --card-shadow: none; --slider-head-card-br: none; --slider-head-card-radius: none; --slider-card-gap: 16px; --slider-btn-color: #9e9e9e; --head-rating-color: #ffffff; --head-star-color: #ffffff; --head-based-color: #ffffff;" data-id="9466" data-opts='{&quot;layout&quot;:&quot;slider&quot;,&quot;style_style&quot;:&quot;1&quot;,&quot;style_stars&quot;:&quot;1&quot;,&quot;star_icon&quot;:&quot;&quot;,&quot;style_ava&quot;:&quot;1&quot;,&quot;head_logo&quot;:&quot;0&quot;,&quot;style_logo&quot;:&quot;0&quot;,&quot;pagination&quot;:&quot;10&quot;,&quot;text_size&quot;:&quot;&quot;,&quot;hide_avatar&quot;:false,&quot;hide_name&quot;:false,&quot;header_hide_seeall&quot;:true,&quot;header_hide_write&quot;:true,&quot;disable_review_time&quot;:true,&quot;disable_user_link&quot;:true,&quot;disable_google_link&quot;:false,&quot;open_link&quot;:true,&quot;nofollow_link&quot;:true,&quot;lazy_load_img&quot;:true,&quot;time_format&quot;:&quot;&quot;,&quot;breakpoints&quot;:&quot;3000:5,1200:5,1024:5&quot;,&quot;reviewer_avatar_size&quot;:&quot;56&quot;,&quot;trans&quot;:{&quot;read more&quot;:&quot;read more&quot;,&quot;review us on&quot;:&quot;review us on&quot;,&quot;See all reviews&quot;:&quot;See all reviews&quot;,&quot;More reviews&quot;:&quot;More reviews&quot;,&quot;Response from the owner&quot;:&quot;Response from the owner&quot;}}' data-exec=""><div class="rpi-cnt rpi-col-m rpi-slider rpi-sh" data-opts='{&quot;pagination&quot;:&quot;10&quot;,&quot;speed&quot;:&quot;3&quot;,&quot;autoplay&quot;:false,&quot;wheelscroll&quot;:false,&quot;mousestop&quot;:false,&quot;clickstop&quot;:false,&quot;swipe_step&quot;:&quot;1&quot;,&quot;swipe_per_btn&quot;:&quot;1&quot;,&quot;swipe_per_dot&quot;:&quot;1&quot;,&quot;hide_dots&quot;:true}' style="visibility:var(--visible, hidden)" ><div class="rpi-header rpi-header_row rpi-header_pad"><div class="rpi-cards"><div class="rpi-card rpi-card_block" data-provider="google"><div class="rpi-card-inner rpi-flexwrap rpi-logo rpi-logo-google"><div class="rpi-flex"><div class="rpi-info"><span class="rpi-stars" style="--rating:5.0">5.0</span><div class="rpi-based">Based on 167 reviews</div></div></div></div></div></div></div><div class="rpi-content rpi-content_row"><button class="rpi-ltgt rpi-lt rpi-slider-prev" aria-label="Previous reviews" tabindex="0"></button><div class="rpi-cards rpi-slides-bite" data-offset="10" data-count="167"><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/dc0608df651d82816d3264e2e4465e29.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">Robert C.</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">The 5-star reviews here are genuine. For the 2025 tax year, I had emailed/called around 30 CPAs, and Marc was the only one who understood my case inside and out on the first consult call. Him and his teams diligence and attention to detail instilled all the confidence I needed for filing this year — which is the important part when hiring a CPA. Very grateful for him and his teams’ patience and hard work.</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Robert, thank you for your kind words and your five stars. Your affirmation of our success both on a technical level and on a client service level is the most rewarding success statements that any client could make and mean an awful lot to us. You are super easy to work with. And we are also grateful for your patronage.</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/230f3c7d376087486b6297d8adac755a.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">Alexandra J.</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">Marc was very detailed and direct during our conversation. He was quick with his responses to questions, showing experience and expertise on the topic.</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Thank you, Alexandra. It was an absolute pleasure to talk with you and explain the whole US tax system to you. You asked super intelligent questions and I was very impressed. Thank y
834ou so much for your five stars. There are so much appreciated. I look forward to working with you.</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/13320cd9db220cf32e9ce0185b2adc5a.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">Jose L.</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">I have been dealing with Marc at Protax for many years now, when it comes to Global Mobility Tax CPA services nobody is better trust me. I would never go anywhere else, thanks Marc and team for amazing years of services you guys are the very best
834!!</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Hi Jose, thank you so much. It’s so nice to have such kind words from you and your five stars. We are always here for you.</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/3070739781c1106effc39fc460a1da65.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">River B.</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">Protax Consulting Services made my tax experience smooth and stress-free. Their team is knowledgeable, detail-oriented, and always willing to answer questions. They identified savings I would have missed on my own and handled everything with professionalism and care. If you’re looking for reliable and expert tax consultants, I highly recommend Protax!</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Thank you River for the nice words in the five stars. It’s always a pleasure to handle your tax requirements.</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/bb9961dc43e7cac915ea65e7c3f0cb13.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">M</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">Marc is an extremely knowledgeable and accessible expert on international tax matters and the financial implications of overseas work. His advice was invaluable. Extremely approachable and honest. So glad to have found such an authority.</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Maurizio the five stars in generous comments coming from a world renowned physician like yourself are truly humbling thank you so much</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/3335377fabf7b097466e49823a4a964e.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">Bhuvanesh R.</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">I had a really great time having a conversation with Marc I got all the help that I needed regarding my filing status and the how to move forward with things, he is well versed with all the rules and genuinely wants to help you, if you are an international student and have any questions regarding your tax status I would definitely recommend reaching out to protax consulting</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Bhuvanesh thank you for your thoughtful comments. We enjoy working with international students and assisting them to file their US compliance properly. There’s so much bad information out there and thank you so much for your five stars.</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/f91b27ffe12b21cd877407d9127f5e94.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">claudio L.</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">
834Marc was very helpful, professional and knowledgeable. Thank you for your time! I would recommend his service for any immigrant looking for tax help.</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Claudio, thank you for the call. It was really great to talk with you and I look forward to taking care of you.</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/efe05707a38a5ed4622131e505fbbb18.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">Claire</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">US taxes is a very scary and overwhelming topic, for US citizens living overseas. Or at least for me it is. Marc took the time to explain everything to me and answered all my questions. He didn&#039;t rush me to get me off the call, and gave excellent advice. It is very hard to get accurate information and he proved that I&#039;d been mis-informed from other companies. I truly appreciate Marc and look forward to using his services in the future.</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Claire was amazing on the telephone. She got all this bad advice and we clarified everything for her and she was so thankful I cannot wait to work with her.</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/5b712f757ef591a8b4346c3603c776ce.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">Dmitry S.</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">Marc was very knowledgeable and solved my complicated tax problem in minutes, and relieved me from the worries about taxes. I highly recommend their services!</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>Hi Dimitry, thank you sorry it’s taken me so long to get back to you about your amazing five star review and such kind words. We are here for you when you need us.</div></div></div></div><div class="rpi-card" data-provider="google" data-rat="5"><div class="rpi-card-inner"><div class="rpi-flex"><div class="rpi-img-wrap"><img src="https://protaxconsulting.com/wp-content/uploads/brb-avatars/fe38c8c0e08512fc22ff67895dfe4c0d.jpg" class="rpi-img" loading="lazy" width="56" height="56" alt="" onerror="if(this.src!='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png')this.src='https://protaxconsulting.com/wp-content/plugins/business-reviews-bundle/assets/img/google_avatar.png';"></div><div class="rpi-info"><div class="rpi-name">Mark B.</div><span class="rpi-stars" style="--rating:5"></span></div></div><div class="rpi-body rpi-normal-up__body"><div class="rpi-text rpi-scroll" tabindex="0">Marc and his team know their stuff, coming out of three years of relocation and little support or knowledge of cross border tax issues was hard but Marc has been tough on me and also uncovered a lot of errors. Was it stressful? Yes. Was it tough? Yes. But taxes are not meant to be fun and you need someone who knows their stuff. Think of it as taxes at gunpoint! Thank you Marc and team.</div><div class="rpi-reply rpi-scroll"><b>Response from the owner:</b>
834You know what they say, Mark death taxes, and moving. Well, you are a superstar thank you for your five stars and allowing us to assist you and provide you with excellent global mobility tax services.</div></div></div></div></div><button class="rpi-ltgt rpi-gt rpi-slider-next" aria-label="Next reviews" tabindex="0"></button></div></div>
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848					<div class="elementor-heading-title elementor-size-default">Protax Consulting Services</div>				</div>
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850					<div class="elementor-heading-title elementor-size-default">Seven Penn Plaza, Suite 816</div>				</div>
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852					<div class="elementor-heading-title elementor-size-default">New York, NY 10001</div>				</div>
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879					<div class="elementor-heading-title elementor-size-default">Contact Us for U.S. International Individual Tax wherever you are, wherever you go
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942					<span class="elementor-heading-title elementor-size-default">Protax Consulting Services Inc.</span>				</div>
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944					<span class="elementor-heading-title elementor-size-default">Tax Accountants and Consultants</span>				</div>
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951										<span class="elementor-icon-list-text">New York, NY 10001</span>
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1015		</span>
1016
1017						</summary>
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1021							<li class="elementor-icon-list-item">
1022											<a href="https://protaxconsulting.com/services/individuals/u-s-expats/tax-home-test/">
1023
1024											<span class="elementor-icon-list-text">- Tax Home Test</span>
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1030											<span class="elementor-icon-list-text">- Bona Fide Resident Test</span>
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1036											<span class="elementor-icon-list-text">- Physical Presence Test</span>
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1038									</li>
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1040											<a href="https://protaxconsulting.com/services/individuals/u-s-expats/form-2555/">
1041
1042											<span class="elementor-icon-list-text">- Form 2555</span>
1043											</a>
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1046											<a href="https://protaxconsulting.com/services/individuals/u-s-expats/foreign-tax-credit/">
1047
1048											<span class="elementor-icon-list-text">- Foreign Tax Credit</span>
1049											</a>
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1052											<a href="https://protaxconsulting.com/services/individuals/u-s-expats/form-1116/">
1053
1054											<span class="elementor-icon-list-text">- Form 1116</span>
1055											</a>
1056									</li>
1057						</ul>
1058						</div>
1059				</div>
1060					</details>
1061						<details id="e-n-accordion-item-2371" class="e-n-accordion-item" >
1062				<summary class="e-n-accordion-item-title" data-accordion-index="2" tabindex="-1" aria-expanded="false" aria-controls="e-n-accordion-item-2371" >
1063					<span class='e-n-accordion-item-title-header'><div class="e-n-accordion-item-title-text"> Foreign Nationals </div></span>
1064							<span class='e-n-accordion-item-title-icon'>
1065			<span class='e-opened' ><svg aria-hidden="true" class="e-font-icon-svg e-fas-minus" viewBox="0 0 448 512" xmlns="http://www.w3.org/2000/svg"><path d="M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z"></path></svg></span>
1066			<span class='e-closed'><svg aria-hidden="true" class="e-font-icon-svg e-fas-plus" viewBox="0 0 448 512" xmlns="http://www.w3.org/2000/svg"><path d="M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z"></path></svg></span>
1067		</span>
1068
1069						</summary>
1070				<div role="region" aria-labelledby="e-n-accordion-item-2371" class="elementor-element elementor-element-3391ce1 e-con-full e-flex e-con e-child" data-id="3391ce1" data-element_type="container" data-e-type="container">
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1074											<a href="https://protaxconsulting.com/services/individuals/foreign-nationals/form-1040nr/" rel="nofollow">
1075
1076											<span class="elementor-icon-list-text">- Form 1040NR</span>
1077											</a>
1078									</li>
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1080											<a href="https://protaxconsulting.com/services/individuals/foreign-nationals/substantial-presence-test/" rel="nofollow">
1081
1082											<span class="elementor-icon-list-text">- Substantial Presence Test</span>
1083											</a>
1084									</li>
1085						</ul>
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1088					</details>
1089					</div>
1090						</div>
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1094											<a href="https://protaxconsulting.com/services/individuals/high-net-worth-taxes/" rel="nofollow">
1095
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1100											<a href="https://protaxconsulting.com/services/individuals/fincen-form-114-fbar-report-of-foreign-bank-and-financial-accounts/" rel="nofollow">
1101
1102											<span class="elementor-icon-list-text">FinCEN FBAR Form 114</span>
1103											</a>
1104									</li>
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1106											<a href="https://protaxconsulting.com/services/individuals/irs-fatca-form-8938-ssffa-statement-of-specified-foreign-financial-assets/" rel="nofollow">
1107
1108											<span class="elementor-icon-list-text">IRS FATCA Form 8938</span>
1109											</a>
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1112											<a href="https://protaxconsulting.com/services/individuals/expatriation/" rel="nofollow">
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1116									</li>
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1123					<span class='e-n-accordion-item-title-header'><div class="e-n-accordion-item-title-text"> Streamlined </div></span>
1124							<span class='e-n-accordion-item-title-icon'>
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1126			<span class='e-closed'><svg aria-hidden="true" class="e-font-icon-svg e-fas-plus" viewBox="0 0 448 512" xmlns="http://www.w3.org/2000/svg"><path d="M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z"></path></svg></span>
1127		</span>
1128
1129						</summary>
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1134											<a href="https://protaxconsulting.com/services/individuals/streamlined/streamlined-foreign-offshore-procedures/">
1135
1136											<span class="elementor-icon-list-text">- Foreign Offshore Procedures</span>
1137											</a>
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1140											<a href="https://protaxconsulting.com/services/individuals/streamlined/streamlined-domestic-offshore-procedures/">
1141
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1154											<span class="elementor-icon-list-text">- Delinquent Information Returns</span>
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1269					<div class="elementor-heading-title elementor-size-default">Contact Us for U.S. International Individual Tax
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1300							<div class="elementor-icon-box-wrapper">
1301
1302						<div class="elementor-icon-box-icon">
1303				<a href="https://play.google.com/store/apps/details?id=uk.co.myfirmsapp.protax" class="elementor-icon" tabindex="-1" aria-label="Get it on">
1304				<svg aria-hidden="true" class="e-font-icon-svg e-fab-google-play" viewBox="0 0 512 512" xmlns="http://www.w3.org/2000/svg"><path d="M325.3 234.3L104.6 13l280.8 161.2-60.1 60.1zM47 0C34 6.8 25.3 19.2 25.3 35.3v441.3c0 16.1 8.7 28.5 21.7 35.3l256.6-256L47 0zm425.2 225.6l-58.9-34.1-65.7 64.5 65.7 64.5 60.1-34.1c18-14.3 18-46.5-1.2-60.8zM104.6 499l280.8-161.2-60.1-60.1L104.6 499z"></path></svg>				</a>
1305			</div>
1306			
1307						<div class="elementor-icon-box-content">
1308
1309									<div class="elementor-icon-box-title">
1310						<a href="https://play.google.com/store/apps/details?id=uk.co.myfirmsapp.protax" >
1311							Get it on						</a>
1312					</div>
1313				
1314									<p class="elementor-icon-box-description">
1315						Google Play					</p>
1316				
1317			</div>
1318			
1319		</div>
1320						</div>
1321				</div>
1322				</div>
1323				</div>
1324				</div>
1325				</div>
1326				</div>
1327				</div>
1328					</div>
1329				</div>
1330		<div class="elementor-element elementor-element-3b62451 e-flex e-con-boxed e-con e-child" data-id="3b62451" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
1331					<div class="e-con-inner">
1332		<div class="elementor-element elementor-element-f8908cf e-con-full e-flex e-con e-child" data-id="f8908cf" data-element_type="container" data-e-type="container">
1333		<div class="elementor-element elementor-element-86041c8 e-con-full e-flex e-con e-child" data-id="86041c8" data-element_type="container" data-e-type="container">
1334				<div class="elementor-element elementor-element-4b7273f elementor-icon-list--layout-inline elementor-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list" data-id="4b7273f" data-element_type="widget" data-e-type="widget" data-widget_type="icon-list.default">
1335							<ul class="elementor-icon-list-items elementor-inline-items">
1336							<li class="elementor-icon-list-item elementor-inline-item">
1337											<a href="https://protaxconsulting.com/contact/" rel="nofollow">
1338
1339											<span class="elementor-icon-list-text">Contact Us</span>
1340											</a>
1341									</li>
1342								<li class="elementor-icon-list-item elementor-inline-item">
1343											<a href="https://protaxconsulting.com/client-survey/" rel="nofollow">
1344
1345											<span class="elementor-icon-list-text">Client Survey</span>
1346											</a>
1347									</li>
1348								<li class="elementor-icon-list-item elementor-inline-item">
1349											<a href="https://protaxconsulting.com/sitemap/">
1350
1351											<span class="elementor-icon-list-text">Site Map</span>
1352											</a>
1353									</li>
1354								<li class="elementor-icon-list-item elementor-inline-item">
1355											<a href="https://protaxconsulting.com/privacy-policy/">
1356
1357											<span class="elementor-icon-list-text">Privacy Policy</span>
1358											</a>
1359									</li>
1360						</ul>
1361						</div>
1362				<div class="elementor-element elementor-element-32ad35d elementor-widget elementor-widget-heading" data-id="32ad35d" data-element_type="widget" data-e-type="widget" data-widget_type="heading.default">
1363					<div class="elementor-heading-title elementor-size-default">&copy; 2026. Website Design &amp; Optimization by Zrabo Inc</div>				</div>
1364				</div>
1365				</div>
1366					</div>
1367				</div>
1368		<div class="elementor-element elementor-element-d607d64 elementor-hidden-desktop elementor-hidden-tablet cst-footer-cta e-flex e-con-boxed e-con e-child" data-id="d607d64" data-element_type="container" data-e-type="container" data-settings="{&quot;background_background&quot;:&quot;classic&quot;,&quot;position&quot;:&quot;fixed&quot;}">
1369					<div class="e-con-inner">
1370				<div class="elementor-element elementor-element-3f3d3bb elementor-mobile-align-justify elementor-widget elementor-widget-button" data-id="3f3d3bb" data-element_type="widget" data-e-type="widget" data-widget_type="button.default">
1371										<a class="elementor-button elementor-button-link elementor-size-sm" href="#FreeConsultation" id="#FooterFreeConsultationCTA">
1372						<span class="elementor-button-content-wrapper">
1373									<span class="elementor-button-text">Free Consultation</span>
1374					</span>
1375					</a>
1376								</div>
1377					</div>
1378				</div>
1379				</div>
1380				</footer>
vendor: 112 bytes, lines 1380-1382
1380
1381		
1382<script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script>
1382<script type="speculationrules">
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vendor: 1 bytes, line 1384
1384
1385<script id="ckyBannerTemplate" type="text/template"><div class="cky-overlay cky-hide"></div><div class="cky-btn-revisit-wrapper cky-revisit-hide" data-cky-tag="revisit-consent" data-tooltip="Consent Preferences" style="background-color:#0056A7"> <button class="cky-btn-revisit" aria-label="Consent Preferences"> <img src="https://protaxconsulting.com/wp-content/plugins/cookie-law-info/lite/frontend/images/revisit.svg" alt="Revisit consent button"> </button></div><div class="cky-consent-container cky-hide" tabindex="0"> <div class="cky-consent-bar" data-cky-tag="notice" style="background-color:#FFFFFF;border-color:#F4F4F4">  <div class="cky-notice"> <p class="cky-title" role="heading" aria-level="2" data-cky-tag="title" style="color:#212121">We Value Your Privacy</p><div class="cky-notice-group"> <div class="cky-notice-des" data-cky-tag="description" style="color:#212121"> <p>We use cookies to make our site work well for you and so we can continually improve it. The cookies that keep the site functioning are always on. <br>We use analytics and marketing cookies to help us understand what content is of most interest and to personalise your user experience. <br>By clicking "Accept All", you consent to our use of cookies.</p> </div><div class="cky-notice-btn-wrapper" data-cky-tag="notice-buttons"> <button class="cky-btn cky-btn-customize" aria-label="Customise" aria-haspopup="true" aria-controls="ckyPreferenceCenter" data-cky-tag="settings-button" style="color:#1863DC;background-color:transparent;border-color:#1863DC">Customise</button> <button class="cky-btn cky-btn-reject" aria-label="Reject All" data-cky-tag="reject-button" style="color:#1863DC;background-color:transparent;border-color:#1863DC">Reject All</button> <button class="cky-btn cky-btn-accept" aria-label="Accept All" data-cky-tag="accept-button" style="color:#FFFFFF;background-color:#1863DC;border-color:#1863DC">Accept All</button>  </div></div></div></div></div><div class="cky-modal" tabindex="0"> <div class="cky-preference-center" id="ckyPreferenceCenter" data-cky-tag="detail" style="color:#212121;background-color:#FFFFFF;border-color:#F4F4F4"> <div class="cky-preference-header"> <span class="cky-preference-title" role="heading" aria-level="2" data-cky-tag="detail-title" style="color:#212121">Customise Consent Preferences</span> <button class="cky-btn-close" aria-label="Close" data-cky-tag="detail-close"> <img src="https://protaxconsulting.com/wp-content/plugins/cookie-law-info/lite/frontend/images/close.svg" alt=""> </button> </div><div class="cky-preference-body-wrapper"> <div class="cky-preference-content-wrapper" data-cky-tag="detail-description" style="color:#212121"> <p>We use cookies to help you navigate efficiently and perform certain functions. You will find detailed information about all cookies under each consent category below.</p><p>The cookies that are categorised as "Necessary" are stored on your browser as they are essential for enabling the basic functionalities of the site. </p><p>We also use third-party cookies that help us analyse how you use this website, store your preferences, and provide the content and advertisements that are relevant to you. These cookies will only be stored in your browser with your prior consent.</p><p>You can choose to enable or disable some or all of these cookies but disabling some of them may affect your browsing experience.</p> </div><div class="cky-accordion-wrapper" data-cky-tag="detail-categories"> <div class="cky-accordion" id="ckyDetailCategorynecessary"> <div class="cky-accordion-item"> <div class="cky-accordion-chevron"><i class="cky-chevron-right"></i></div> <div class="cky-accordion-header-wrapper"> <div class="cky-accordion-header"><button class="cky-accordion-btn" aria-label="Necessary" data-cky-tag="detail-category-title" style="color:#212121">Necessary</button><span class="cky-always-active">Always Active</span> <div class="cky-switch" data-cky-tag="detail-category-toggle"><input type="checkbox" id="ckySwitchnecessary"></div> </div> <div class="cky-accordion-header-des" data-cky-tag="detail-category-description" style="color:#212121"> <p>Necessary cookies are required to enable the basic features of this site, such as providing secure log-in or adju
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1385    <!-- Event snippet for Click on MAILTO email Button on Website conversion page -->
1386    
1386<script>
1387    /**
1388     * Google Ads conversion tracking for mailto links
1389     * Tracks when users click email links and optionally redirects after tracking
1390     *
1391     * @param {string} url - Optional URL to redirect to after conversion is tracked
1392     * @returns {boolean} - Returns false to prevent default link behavior
1393     */
1394    function gtag_report_conversion(url) {
1395      // Create callback function to handle redirect after tracking completes
1396      var callback = function () {
1397        // Only redirect if a URL was provided
1398        if (typeof(url) != 'undefined') {
1399          window.location = url;
1400        }
1401      };
1402
1403      // Send conversion event to Google Ads
1404      gtag('event', 'conversion', {
1405          'send_to': 'AW-1071637468/-rMmCOXpgsIBENzH__4D',
1406          'event_callback': callback
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1409      // Return false to prevent default link action until tracking completes
1410      return false;
1411    }
1412    </script>
1412
1413    <link rel='stylesheet' id='wpforms-no-styles-css' href='https://protaxconsulting.com/wp-content/plugins/wpforms/assets/css/frontend/wpforms-no-styles.min.css?ver=2.0.1.1' media='all' />
1414<script id="moove_activity_frontend-js-extra">
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1416//# sourceURL=moove_activity_frontend-js-extra
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vendor: 1 bytes, line 1417
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vendor: 1 bytes, line 1418
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1421//# sourceURL=rocket-browser-checker-js-after
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vendor: 1 bytes, line 1422
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1423<script id="rocket-preload-links-js-extra">
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1425//# sourceURL=rocket-preload-links-js-extra
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vendor: 1 bytes, line 1426
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