FileAbroad resource library
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149 resources found
Compliance
The Supreme Court's Bittner decision held that non-willful FBAR penalties accrue per report, not per account. Learn what this means for penalty exposure and catch-up decisions.
Compliance
Signature authority on foreign business accounts, family accounts, or employer accounts creates FBAR filing obligations even if you don't own the funds. Learn the rules and exceptions.
Tax Strategy
Revoking your FEIE election generally affects the next five tax years. Learn what the IRS says about revocation, re-election approval, and comparing FEIE with the Foreign Tax Credit before changing strategies.
Tax Strategy
The FEIE stacking rule pushes your non-excluded income into higher tax brackets. Learn how it works, calculate the real cost, and when the Foreign Tax Credit becomes the better choice for high-earning expats.
Tax Forms
Receiving a large gift or inheritance from a foreign person triggers Form 3520 reporting. Learn the $100,000 threshold, what counts as a gift, and how to avoid the $10,000 penalty.
Tax Strategy
The Foreign Housing Exclusion may cover qualifying employer-provided housing amounts for eligible expats. Learn the Form 2555 expense rules, annual location limits, and how the exclusion differs from the self-employed housing deduction.
Tax Forms
Form 5471 uses multiple filing categories for U.S. persons connected to foreign corporations. Learn how Categories 1 through 5 work, why Category 6 is not a current category, and how to map the applicable schedules.
Tax Forms
Form 8854 is due with your final tax return in the year you renounce citizenship or abandon a green card. Learn the filing deadline, extensions, and penalties for late filing.
Tax Strategy
GILTI can create a current U.S. inclusion for an individual who owns a controlled foreign corporation. Learn the moving parts, why a section 962 election requires modeling, and which records drive the result.
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