FileAbroad resource library
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149 resources found
PFIC
Learn what a PFIC is, how the income and asset tests work, real-world examples, and why foreign mutual funds and ETFs trigger punitive US tax rules for expats.
Citizenship
Accidental Americans are born in the US to foreign parents or born abroad to US parents. Learn why they face FATCA bank problems, filing obligations, and renunciation options.
Tax Strategy
Australian superannuation requires a plan-specific U.S. tax review. Learn which legal, treaty, trust, pension, and underlying-investment facts drive the analysis without assuming automatic forms.
Tax Strategy
The Bona Fide Residence Test is the second path to FEIE qualification. Learn the IRS factors, how to build evidence of foreign residency, and when this test is better than the Physical Presence Test.
Tax Strategy
Canadian RRSPs and TFSAs require different U.S. tax analyses. Learn how the treaty and IRS retirement-plan exception can protect qualifying RRSP/RRIF treatment, while TFSA classification depends on the account and holdings.
Tax Strategy
Calculate whether you are a covered expatriate before renouncing US citizenship. Learn the three tests — income tax, net worth, and compliance — and how to plan around them.
Compliance
Closed foreign bank accounts still trigger FBAR reporting if they were open during the calendar year and contributed to the aggregate $10,000 threshold. Learn the rules for reporting closed accounts.
Compliance
Cryptocurrency on foreign exchanges creates FBAR and tax reporting questions. Learn FinCEN's current rules for crypto, which foreign accounts count, and what expat crypto investors must do.
Compliance
Married couples with joint foreign bank accounts must understand FBAR joint filing rules, spousal exceptions, and when each spouse must file separately. Complete guide for expat couples.
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