Yes, but it doesn't catch the equivalent of people like me, who are US citizens through birth, but with no other ties to the country.

Yet I therefore still have to navigate the nightmare that is their paper based (and "refund/allowance" obsessed) tax system, despite not having resided in the US since the age of 3.

For example, it's not enough for me to simply earn less than the "foreign income tax allowance".

Instead I need to calculate the tax I would owe on one form, calculate the deduction to that tax on a different form, then write the sum from one form on to the other form (god help if you make an error transcribing that number).

The US tax form is full of things like "Add the numbers in 11a through 11g together and deduct this number from the number in 13 and write it down in 15".

It feels utterly hostile, as if it's trying to catch the person out, instead of guiding them to the accurate number.