Foreign pension consultation

Have a Pension Outside the U.S.? Map the Tax and Reporting Before You File or Take Money Out.

A foreign plan's local pension label does not determine its U.S. treatment. Employer or government sponsorship, contribution and access rules, plan assets, treaty language, and prior filings can lead to different income and reporting questions. In a paid consultation, I map those facts, contributions, distributions, values, foreign taxes, and records so you can see which issues need analysis before filing or changing the plan.

Start My Foreign Pension Intake

The preliminary intake is free. Do not send sensitive tax documents through the public intake form.

30 minutes · $100 · directly with Chip

The consultation

What we'll review

The consultation focuses on the facts that determine what needs further attention.

Plan identity and U.S. status

The plan name, country, sponsor, governing arrangement, participant and beneficiary roles, relevant U.S. citizenship or residency periods, and whether the benefit is social insurance, government service, employer, personal, annuity/insurance, trust, or another structure.

Contributions, vesting, and access

Mandatory and voluntary employee, employer, and government contributions; prior U.S. treatment; vesting; withdrawal and transfer rights; forfeiture; portability; and beneficiary rules.

Structure, documents, and investments

The legal holder, administrator, trustee, custodian or insurer; available plan rules and translations; account values; participant control; pooled holdings; and any genuine trust, insurance, or PFIC question that needs separate analysis.

Payments, foreign tax, and treaty

Pension or annuity payments, lump sums, rollovers, transfers, surrenders, original-currency records, cost and prior inclusions, foreign withholding or assessments, residence, and the treaty articles that may require research.

Prior reporting and next scope

Forms and FBARs actually filed, prior treaty positions, missing years, notices and deadlines, records still needed, preparation FileAbroad may accept, and trust, PFIC, treaty, totalization, foreign-law, actuarial, legal, or investment referrals.

After the call

What you leave with

By the end of the consultation, you'll have a clear map of the issues that need attention and the next practical step.

  • A clear picture of which U.S. income and reporting questions apply to your plan.
  • The records needed before any preparation or filing decision.
  • Whether a treaty article, Form 3520 exception, PFIC analysis, or other specialist review is warranted.
  • What FileAbroad can prepare under a separate scope and what requires a referral.
  • Foreign-country legal, tax, valuation, banking, remittance, title, and local-filing conclusions are outside FileAbroad's scope; confirm those with the relevant foreign authority and a licensed local professional.

You are not required to hire FileAbroad for preparation after the consultation.

Scope

What the consultation does not include

The consultation is a review and scoping session. It does not include preparation or filing of a tax return, FBAR, information return, amended return, or Streamlined submission.

It also does not create an open-ended support engagement. Additional research, document review, preparation, or follow-up work is included only when it is specifically agreed or purchased.

FileAbroad does not provide legal advice or tax litigation services.

Current pricing

Start with the $100 scope assessment

30-Minute Expat Tax Scope Assessment

$100

Focused review of your filing situation with a written list of the years and forms that need attention, a document checklist, key scope flags, and an exact preparation quote when FileAbroad can accept the work.

Preparation is priced separately after the consultation. Straightforward tax-year-2025 federal expat returns start at $575, and standalone current-year FBAR preparation starts at $100. Prior-year, delinquent, amended, entity, trust, partnership, PFIC, Streamlined, and other complex international work is quoted after review.

Before you send anything

Documents to gather for the products in this path

The checklist below is generated from the FileAbroad product registry using the same product IDs that power the public product records. Start with the governing document and add the annual statements; do not send them through the public form.

Documents to gather

Start with the governing document, then add the annual statements. Keep the original record together with any translation and note the currency-conversion method.

Australian SuperannuationAustralia

  • Super fund deed, trust or product documents, and member statements
  • Contribution and preservation records by year
  • Investment menu and underlying holding list
  • Prior U.S. returns and any Forms 3520, 3520-A, 8621, or 8938
  • Australian statements, assessments, and any English translations

Self-Managed Superannuation Fund (SMSF)Australia

  • SMSF deed, trustee or director records, and corporate structure documents
  • Member statements and contribution records
  • Complete investment holding list with legal issuers and domiciles
  • Prior U.S. returns and any Forms 3520, 3520-A, 8621, or 8938
  • Australian statements and assessments

Registered Retirement Income Fund (RRIF)Canada

  • RRIF agreement and conversion documentation from the RRSP
  • Annual statements showing payments, opening balance, and holdings
  • Minimum-withdrawal and excess-withdrawal calculations by year
  • Prior U.S. returns and any Forms 3520, 8938, or 8621
  • Canadian withholding and foreign-tax records

Registered Retirement Savings Plan (RRSP)Canada

  • Plan or account agreement and annual statement
  • Contribution, withdrawal, conversion (RRIF), and rollover records by year
  • Underlying fund names, legal issuers, and domiciles
  • Prior U.S. returns and any Forms 3520, 3520-A, 8621, 8938, or legacy Forms 8891
  • Canadian withholding and foreign-tax records

Riester pensionGermany

  • Riester contract, provider terms, and annual statements
  • Contribution and allowance records by year
  • Investment menu and underlying fund list
  • Distribution, annuity, or lump-sum records
  • Prior U.S. returns and any Forms 8938, 8621, or 3520

Rürup pension (Basisrente)Germany

  • Rürup contract, provider terms, and annual statements
  • Contribution and payout records by year
  • Investment menu and underlying fund list
  • Prior U.S. returns and any Forms 8938, 8621, or 3520

Mandatory Provident Fund (MPF)Hong Kong

  • MPF scheme terms, member statement, and trustee records
  • Contribution records by year
  • Investment fund list and legal issuers
  • Withdrawal, transfer, and preservation records
  • Prior U.S. returns and any Forms 8938, 8621, or 3520

Public Provident Fund (PPF)India

  • PPF account statement and passbook or provider records
  • Contribution and withdrawal records by year
  • Interest certificates and any local tax documents
  • Prior U.S. returns and any Forms 8938, 8621, or 3520

National Pension (국민연금)South Korea

  • National Pension service statements and benefit records
  • Contribution records by year
  • Withdrawal and benefit-payment records
  • Prior U.S. returns and any Forms 8938, 8621, or 3520

Self-Invested Personal Pension (SIPP)United Kingdom

  • SIPP plan deed, provider terms, and annual statement
  • Complete holding list with legal issuers, domiciles, and identifiers
  • Contribution, transfer, and distribution records by year
  • Fund prospectuses, annual reports, NAV statements, and any AIS
  • Prior U.S. returns and any Forms 3520, 3520-A, 8621, or 8938

These are screening questions and record requests, not a conclusion that a particular form is required. Provide records securely only after an accepted scope.

The process

How it works

  1. 1

    Start the intake.

    Tell me the broad facts of your situation without uploading sensitive tax documents through the public form.

  2. 2

    I review the inquiry.

    I personally review the intake to determine whether a FileAbroad consultation appears appropriate.

  3. 3

    Book the consultation.

    If the situation fits, you'll receive the scheduling and payment link for the $100 30-minute consultation.

  4. 4

    We review the situation together.

    We use the call to identify the relevant filing questions, missing information, and next practical step.

  5. 5

    Preparation is separate.

    If FileAbroad can accept preparation work, you receive the written scope and price before preparation begins.

Before you book

Questions we'll use to map your foreign pension position

What is the plan name and country, when did you participate, what U.S. citizenship or residency status applied in each relevant year, and is the arrangement a government social-security benefit, government-service pension, employer plan, personal plan, annuity or insurance contract, trust, or another structure?
Who made mandatory or voluntary contributions — you, an employer, or a government — when were they made, what vesting, withdrawal, portability, forfeiture, or beneficiary rules apply, and how were contributions or plan earnings treated on prior U.S. returns?
Who legally holds and administers the assets, what investment control or pooled holdings exist, and which plan rules, annual statements, contribution records, trust or insurance documents, and English translations are available?
Have you received or planned any pension, annuity, lump-sum, rollover, transfer, conversion, surrender, or beneficiary payment, and what dates, currencies, foreign withholding, tax assessments, refunds, or transaction deadlines apply?
Which U.S. returns, Forms 1116, 3520, 3520-A, 8621, 8833, or 8938, FBARs, or legacy Forms 8891 were filed for the plan, what treaty position was used, and are any years, notices, or filing deadlines unresolved?
What should I send before the consultation?

Start with the public intake and describe the broad facts of your situation. Do not send Social Security numbers, tax returns, bank statements, or other sensitive tax documents through the public intake form. If documents are needed later, I will provide secure upload instructions.

Will you tell me exactly what I need to file?

The consultation is designed to identify the filing issues that need attention and the information required to determine the next step. Some questions can be resolved during the call; others may require records, additional research, or preparation work outside the consultation.

Do I have to hire FileAbroad afterward?

No. The consultation stands on its own. If FileAbroad can accept preparation work, you can decide whether to proceed after the scope and price are confirmed.

Can you review documents during the consultation?

Limited document review may be possible when agreed in advance, but the consultation is not a substitute for a full document review or tax-preparation engagement.

Related paths

If this is not the right starting point

Foreign pensions guide

A records-first decision framework for common foreign pension types and their U.S. reporting questions.

Retirement abroad tax guide

U.S. filing questions for Americans receiving retirement income outside the United States.

Foreign trust consultation

Use this path when the arrangement is an actual trust, foundation, or trust-like family wealth structure rather than a pension plan.

PFIC consultation

Use this path when a direct or indirect PFIC shareholding is the primary issue, including pooled fund questions outside a pension wrapper.

Foreign tax credit consultation

Use this path when the main question is comparing the FEIE and foreign tax credit for your overall return.

FBAR catch-up consultation

Use this path when the primary issue is missed or incomplete foreign financial account reporting.

Totalization agreement consultation

Use this path for Social Security coverage, dual contributions, and benefit eligibility under a U.S. bilateral agreement.

Expat tax filing consultation

Use this path for an annual U.S. return review when the pension is one of several issues in the broader filing.

Start here

Tell me what's going on.

You don't need to know which form, filing procedure, or service you need. Start with the broad facts, and I'll review whether a FileAbroad consultation is the appropriate next step.

Start My Foreign Pension Intake

Prefer email? info@fileabroad.com

Do not send sensitive tax documents through the public intake form or ordinary email.