FileAbroad resource library
Search practical explainers, filing guides, and country-specific resources. Time-sensitive articles awaiting review are removed from discovery.
149 resources found
Tax Strategy
US expats who own foreign LLCs face complex entity classification rules. Learn disregarded vs corporate vs partnership treatment, Form 5471 vs 8865, and Mexican S. de R.L. issues.
Tax Strategy
US expats who receive distributions from foreign trusts face complex reporting on Form 3520 and potential 35% penalties. Learn grantor vs non-grantor trust rules.
State Taxes
Follow this step-by-step guide to terminate state residency before moving abroad. Sell property, change voter registration, surrender your license, and document your intent.
PFIC
Foreign mutual funds, UCITS, OEICs, and unit trusts inside ISAs are almost always PFICs. Learn why and what US expats should hold instead.
PFIC
PFIC excess distributions trigger interest charges, effective 50%+ tax rates, and $10,000 penalties per missed Form 8621. Learn the real cost of PFIC non-compliance.
Digital Nomads
The Physical Presence Test requires 330 full days outside the US in a 12-month period. Learn day-counting methods, common mistakes, and how to track travel for digital nomads.
Tax Strategy
Renouncing US citizenship triggers exit tax for covered expatriates. Learn the $2M net worth test, $201k tax liability test, compliance certification, and Form 8854 requirements.
Digital Nomads
Digital nomads earning self-employment income face 15.3% US SE tax even if they exclude income under the FEIE. Learn Totalization Agreements and quarterly estimate strategies.
Tax Strategy
Subpart F forces US shareholders of CFCs to include passive and mobile income currently. Learn the categories, attribution rules, and planning strategies for expats.
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