How to exclude Net Investment Income Tax (NIIT) for US Citizen Expatriates who are tax residents of the United Kingdom?

[nullvalue]

According to https://www.irs.gov/newsroom/questions-and-answers-on-the-net-investment-income-tax, under "5. What individuals are not subject to the Net Investment Income Tax?", it states the following:

> "A dual-resident individual, within the meaning of regulation §301.7701(b)-7(a)(1), who determines that he or she is a resident of a foreign country for tax purposes pursuant to an income tax treaty between the United States and that foreign country and claims benefits of the treaty as a nonresident of the United States is considered a NRA for purposes of the NIIT."

As such, a US Citizen Expat who lives and works full time in the United Kingdom, should not be required to pay NIIT (Form 8960).

However I'm unable to find an option to remove this from my TurboTax return.

Can somebody show me how to do this?

[RobertB4444]

In order to take advantage of this you will need to file as a non-resident for 2023.  That requires you to file a 1040NR.  TurboTax doesn't provide this form.  You need to file with TurboTax partner Sprintax.

Find your link to file that return here.

However, if you are simply a US citizen living abroad you are not a non-resident alien.  As a US citizen you are required to file a form 1040 and pay NIIT.

If you are a dual US/UK citizen and are filing a UK tax return and intend to reside as a citizen of the UK and have no US source income then you are not required to file a US tax return.

@nullvalue