Republicans Are Suing to Block Overseas Voters in Seven States
A wave of 2026 lawsuits is challenging U.S. citizens who vote from abroad, and the registration address at the center of the fight is the same one that can set your state taxes.
A coordinated wave of Republican lawsuits filed in 2026 is challenging the voting rights of U.S. citizens who live abroad, and in one state, a court has already sided with the challengers. The Republican National Committee and allied state parties have sued in seven states, arguing that “never-resident” citizens, meaning Americans born abroad who register using a parent’s last U.S. address, should not be allowed to vote. On June 9, 2026, a Wake County court in North Carolina granted summary judgment for the challengers, the first ruling of its kind. Roughly 2.8 million citizens abroad are eligible to vote under federal law, according to the Federal Voting Assistance Program.
Most coverage treats this as an election story. For Americans who file U.S. taxes from overseas, it is also a tax story, because the address that decides where you vote can also decide which state taxes your income. Here is what changed, where it stands, and what it means for you.
The Lawsuits Target Citizens Who Registered Through a Parent’s Address
The challenges focus on one narrow group: adults born outside the United States to a U.S.-citizen parent who has never personally lived in the country. Federal law does not require these citizens to have lived in the U.S. to vote, and 31 states let them register using a parent’s last U.S. voting residence.
The plaintiffs argue that state constitutions require a voter to have actually resided in the state, not merely inherited a tie to it. The defense is that federal law and long-standing state practice already protect these voters.
Results are mixed, and five of the seven cases are still open heading into the November 2026 midterms. Courts in Michigan and Pennsylvania threw out similar challenges. North Carolina is the first state where a court agreed with the plaintiffs.
Where Each State Case Stands, and Whether It Taxes Residents
The table below pairs each lawsuit with the fact that matters most for expat readers: whether that state taxes residents on their income. Six of the seven do. Only Nevada does not.
| State | Where the case stands | State income tax on residents |
|---|---|---|
| North Carolina | Ruling for challengers (June 2026) | Yes |
| Michigan | Dismissed | Yes |
| Arizona | Pending | Yes |
| Virginia | Pending | Yes |
| Nebraska | Pending | Yes |
| Colorado | Pending | Yes |
| Nevada | Pending | No |
A second, separate line of litigation has gone after how states verify overseas ballots. In Pennsylvania, Republicans sued to require county officials to confirm the identity and eligibility of every overseas ballot before counting it. A federal court dismissed that suit, and Pennsylvania still exempts overseas voters from its standard voter ID rules.
North Carolina Is the Only State Where the Challenge Has Won So Far
In Kivett v. State Board of Elections, a Wake County judge ruled that people who have never resided in North Carolina cannot register or vote there, including in the federal races printed on a North Carolina ballot. The decision rests on the state constitution’s residency requirement.
The ruling is narrow in one key way:
- It does not affect Americans who previously lived in North Carolina and later moved abroad.
- It does not affect military and other voters protected by the federal Uniformed and Overseas Citizens Absentee Voting Act.
- It does affect ‘never-resident’ citizens who registered only through a parent’s address.
Why it matters beyond one state: if the ruling survives appeal, it gives the plaintiffs a template for pressing the same argument in the states where cases remain open. One win can set the tone for the rest.
For perspective, documented voter fraud of any kind remains rare. Independent reviews of the most-cited fraud database found fewer than 70 proven cases of noncitizen voting across roughly four decades and hundreds of millions of ballots.
The Supreme Court Left Ballot Deadlines to the States
On June 29, 2026, the U.S. Supreme Court decided Watson v. Republican National Committee, a related mail-ballot case, in a 5-4 ruling. The Court held that federal law does not stop states from counting ballots cast and postmarked by Election Day but received afterward.
The decision leaves each state to set its own receipt deadline. That is good news for overseas voters, whose ballots often travel long distances by international mail. It did not touch the never-resident question, so those cases continue on their own track.
The Tax Angle Most Coverage Misses
The registration choice at the center of these lawsuits, using a parent’s last U.S. address, is the same choice that can set your state tax residency. This is where an election story becomes a tax story.
When a never-resident citizen registers through a parent’s address in a state that has an income tax, and then votes in that state’s elections, the state can treat that registration as evidence of residency. Six of the seven states in these suits tax residents on their worldwide income, and most do not recognize the Foreign Earned Income Exclusion that shields income at the federal level. Some, Virginia among them, are already known for aggressively pursuing former residents who move abroad.
The dividing line is simple:
- Voting in federal races (President, Senate, House) never creates state tax exposure.
- Voting in state and local races is what can trigger a residency claim.
The Same Salary Is Taxed in Colorado but Not in Nevada
Consider a never-resident citizen earning $80,000 abroad. Register through a parent’s last address in Colorado and vote in Colorado state elections, and the state’s flat 4.40% income tax could apply to that full salary, about $3,520, with no exclusion to offset it. Register instead using a parent’s last Nevada address, which has no state income tax, and the same person owes the state $0.
Both Colorado and Nevada are in the current lawsuits. The tax outcome is worlds apart, and it turns entirely on which address you used.
The Fairness Question Underneath It All
Overseas Americans pay U.S. tax on their worldwide income and, in some states, state income tax as well, yet they have no dedicated representation in Congress and are tied to whichever state they last called home. The same address that a state may now call too weak a tie to let you vote can still be strong enough to tax you. In Greenback’s 2025 Expat Trends Survey, three in five Americans abroad said they do not feel fairly represented by the U.S. government.
Who This Affects Most
This deserves a closer look if you are:
- An accidental American or other never-resident citizen born abroad who registered, or plans to register, through a parent’s U.S. address
- A dual citizen weighing whether to vote in state races in a state with an income tax
- A U.S. citizen living abroad long-term who still votes in a former home state
- A parent with dependents whose children were born overseas and may register through their voting residence
Steps to Take Before the 2026 Midterms
- Confirm your registration with the Federal Voting Assistance Program, and walk through our guide on how to vote from abroad in the 2026 midterms, especially if you registered through a parent’s address in one of the seven states.
- Keep federal and state voting separate. Federal races never affect your taxes. State and local races are where residency questions arise.
- Check the state behind your address. If it levies an income tax, learn how voting residence differs from tax residence before you cast a state ballot.
- Review your state ties if you have moved abroad and want to reduce your exposure, using the steps to change your state residency while abroad.
- Get a professional read if your situation mixes a never-resident registration with foreign income, where voting residence and state tax exposure overlap.
Greenback has spent years tracking how U.S. tax rules affect Americans abroad, from our guides on voting and state residency to research on how many U.S. citizens actually live overseas. Our expat tax accountants can help you see how your registration address, state ties, and foreign income fit together, so you can vote and file with confidence.
Get Your State Tax Picture Straight
The information in this article is for general informational purposes only and does not constitute tax, legal, or financial advice. Tax rules are complex and change frequently. Consult a qualified tax professional regarding your specific situation before taking any action.
