Acuerdos de totalización: Seguridad Social de EE. UU. y cobertura extranjera
Cómo los acuerdos de totalización de EE. UU. coordinan la cobertura de la Seguridad Social y las prestaciones con los sistemas de seguridad social extranjeros.
Guías Fiscales para Expatriados
Guías para estadounidenses que declaran impuestos de EE. UU. desde el extranjero: FEIE, FBAR, FATCA, Declaración Simplificada y crédito tributario extranjero.
Guías en español
Impuestos de EE. UU. para expatriados: guía de planificación 2026
Guía práctica para estadounidenses en el extranjero: obligación de declarar, FEIE, crédito fiscal extranjero, FBAR, FATCA, fechas límite y documentos que pueden cambiar el análisis.
Pensiones de Alemania para expatriados estadounidenses: Deutsche Rentenversicherung, ocupacionales e impuestos de EE. UU.
Cómo se tratan los arreglos de jubilación alemanes, incluida la seguridad social de pensiones, las pensiones ocupacionales y la previsión individual, a efectos fiscales y de información en EE. UU.
Pensiones de Canadá para expatriados estadounidenses: RRSP, RRIF, TFSA y impuestos de EE. UU.
Cómo se tratan las cuentas de jubilación canadienses, incluidas RRSP, RRIF, TFSA y FHSA, a efectos fiscales y de información en EE. UU.
Pensiones de España para expatriados estadounidenses: Seguridad Social, planes de pensiones e impuestos de EE. UU.
Cómo se tratan los arreglos de jubilación españoles, incluida la pensión pública, los planes ocupacionales y los planes individuales, a efectos fiscales y de información en EE. UU.
Pensiones de Francia para expatriados estadounidenses: retraite de base, Agirc-Arrco e impuestos de EE. UU.
Cómo se tratan los arreglos de jubilación franceses, incluida la pensión básica, la pensión complementaria Agirc-Arrco, el PER y el assurance vie, a efectos fiscales y de información en EE. UU.
Pensiones de Japón para expatriados estadounidenses: kokumin nenkin, kosei nenkin e impuestos de EE. UU.
Cómo se tratan los arreglos de jubilación japoneses, incluidos el seguro nacional de pensiones y el seguro de pensiones de empleados, a efectos fiscales y de información en EE. UU.
Pensiones de los Países Bajos para expatriados estadounidenses: AOW, ocupacionales e impuestos de EE. UU.
Cómo se tratan los arreglos de jubilación neerlandeses, incluida la pensión estatal AOW, las pensiones ocupacionales y la previsión individual, a efectos fiscales y de información en EE. UU.
Pensiones de México para expatriados estadounidenses: IMSS, ISSSTE, AFORE e impuestos de EE. UU.
Cómo se tratan los arreglos de jubilación mexicanos, incluidos IMSS, ISSSTE y las cuentas AFORE, a efectos fiscales y de información en EE. UU.
Pensiones de Suiza para expatriados estadounidenses: AHV/AVS, segundo pilar y tercer pilar
Cómo se tratan los arreglos de jubilación suizos, incluida la OASI/AHV, los fondos de pensión ocupacionales y el tercer pilar, a efectos fiscales y de información en EE. UU.
Pensiones del Reino Unido para expatriados estadounidenses: SIPP, pensiones laborales e impuestos de EE. UU.
Cómo se tratan las pensiones del Reino Unido, incluidas las SIPP, las pensiones laborales y la pensión estatal, a efectos fiscales y de información en EE. UU.
Superannuation australiana para expatriados estadounidenses: super, SMSF e impuestos de EE. UU.
Cómo se trata la superannuation australiana, incluidos los fondos de industria, minoristas y autogestionados, a efectos fiscales y de información en EE. UU.
Guías en inglés
Las siguientes guías están disponibles en inglés. Los enlaces abren la versión en inglés.
Accidental American Taxes: Citizenship, Filing, FBAR, and Catch-Up Options
A practical guide for accidental Americans who discovered U.S. citizenship or filing obligations abroad, including returns, FBAR, FATCA, Streamlined Filing, and renunciation boundaries.
Controlled Foreign Corporations (CFCs): Form 5471 Filing for US Business Owners Abroad
If you own a foreign corporation, you may have CFC reporting obligations via Form 5471. Learn the 10% ownership test, Subpart F income, GILTI, and how to avoid the $10,000 penalty.
Crypto Taxes for Americans Abroad: Digital Assets, Foreign Exchanges, and Wallets
A fact-based U.S. tax guide for expats holding cryptocurrency, covering sales, staking, foreign exchanges, Form 8938, FBAR questions, and recordkeeping.
Crypto Taxes for U.S. Expats in Australia
How cryptocurrency is taxed for U.S. citizens living in Australia, including U.S. reporting, Australian CGT treatment, personal use assets, and FBAR questions.
Crypto Taxes for U.S. Expats in Canada
How cryptocurrency is taxed for U.S. citizens living in Canada, including U.S. reporting, Canadian business versus capital treatment, and FBAR questions.
Crypto Taxes for U.S. Expats in France
How cryptocurrency is taxed for U.S. citizens living in France, including U.S. reporting, France's occasional portfolio formula, and FBAR questions.
Crypto Taxes for U.S. Expats in Germany
How cryptocurrency is taxed for U.S. citizens living in Germany, including U.S. reporting, Germany's one-year private sale rule, and FBAR questions.
Crypto Taxes for U.S. Expats in Portugal
How cryptocurrency is taxed for U.S. citizens living in Portugal, including U.S. reporting, Portuguese treatment, FBAR questions, and the 365-day rule.
Crypto Taxes for U.S. Expats in Spain
How cryptocurrency is taxed for U.S. citizens living in Spain, including U.S. reporting, Spanish crypto-to-crypto disposals, and FBAR questions.
Crypto Taxes for U.S. Expats in the United Kingdom
How cryptocurrency is taxed for U.S. citizens living in the United Kingdom, including U.S. reporting, UK pooling and matching rules, and FBAR questions.
Digital Nomad Taxes for Americans: FEIE, Tax Home, and Reporting
Digital nomad tax planning for U.S. citizens abroad: physical presence, bona fide residence, tax home, self-employment, foreign accounts, state taxes, and visa realities.
Equity Compensation Abroad: U.S. Tax, Sourcing, and Reporting
A records-first guide to equity compensation across countries — grant, vest, exercise, settlement, sale, sourcing, FEIE, FTC, withholding, and reporting for RSUs, options, ESPP, and private awards.
Equity Compensation in Australia for U.S. Expats: RSUs, Options & ESPP
How equity compensation earned in Australia is taxed for U.S. citizens, including RSUs, stock options, ESPP, ESS deferral, and reporting.
Equity Compensation in Canada for U.S. Expats: RSUs, Options & ESPP
How equity compensation earned in Canada is taxed for U.S. citizens, including RSUs, stock options, ESPP, sourcing, and reporting.
Equity Compensation in Germany for U.S. Expats: RSUs, Options & ESPP
How equity compensation earned in Germany is taxed for U.S. citizens, including RSUs, stock options, ESPP, Section 19a deferral, and reporting.
Equity Compensation in Singapore for U.S. Expats: RSUs, Options & ESPP
How equity compensation earned in Singapore is taxed for U.S. citizens, including RSUs, stock options, ESPP, deemed exercise, and reporting.
Equity Compensation in the UK for U.S. Expats: RSUs, Options & ESPP
How equity compensation earned in the UK is taxed for U.S. citizens, including RSUs, stock options, ESPP, sourcing, and reporting.
Exit Tax and Expatriation: Form 8854 Filing for Americans Giving Up Citizenship
Renouncing US citizenship or abandoning a green card can trigger the exit tax. Learn who is a covered expatriate, what assets are deemed sold, and how to file Form 8854 correctly.
FBAR Filing Guide: No Tax Return Required?
No U.S. tax return required? You may still need an FBAR. Check the $10,000 foreign-account rule, gather records, and choose your next step.
FEIE Guide: Form 2555, Qualification Tests, and Tax Tradeoffs
How the Foreign Earned Income Exclusion works, the foreign tax home requirement, the Physical Presence and Bona Fide Residence tests, Form 2555, and the tradeoffs to consider before claiming the exclusion.
Foreign Account Reporting with FATCA: Thresholds and Form Choices
Complete FATCA guide for US expats. Learn Form 8938 thresholds, which foreign assets to report, how it differs from FBAR, penalties, and filing strategies for 2026.
Foreign Pensions for US Expats: Reporting, Taxation, and Treaty Benefits
A classification-first guide to foreign pension contributions, earnings, distributions, treaty questions, trust-reporting relief, Form 8938, FBAR, and PFIC screening.
Foreign Tax Credit for US Expats: Avoid Double Taxation
Learn how the Foreign Tax Credit (Form 1116) works for US expats. Covers eligibility, FTC vs FEIE, carryover rules, and strategies to eliminate double taxation.
Foreign Trusts & Gifts: Form 3520 and 3520-A Filing Guide for Expats
Americans with foreign trusts or who receive large gifts from foreign persons must file Form 3520 or 3520-A. Learn the rules, penalties, and how to avoid the $10,000 failure-to-file penalty.
Green Card Holders Abroad: U.S. Tax Filing and Residency Guide
How lawful permanent residents living abroad should review worldwide income, tax residency, foreign accounts, treaty rules, and expatriation before abandoning a green card.
Inherited Foreign Property Sale: U.S. Tax and Reporting Guide
A records-first map of inherited basis, Form 3520 questions, foreign-property sale gain, currency, rental use, foreign tax, and account reporting for U.S. taxpayers.
IRS Notices and Audits for Americans Abroad
How expats should respond to IRS notices, CP2000 mismatches, foreign-account questions, examinations, statute concerns, and representation requests.
Moving Money from Abroad to the United States: U.S. Tax and Reporting
A U.S.-scope guide for a U.S. person moving funds from an account abroad to a U.S. account: moving existing principal is generally not itself income, but the source of funds, foreign-account reporting history, gift and inheritance facts, business receipts, and cash-reporting rules still control the analysis.
PFICs for US Expats: The Complete Guide to Form 8621
Passive Foreign Investment Companies (PFICs) are the most feared form for American expats. Learn what makes an investment a PFIC, how the punitive tax rules work, and how to file Form 8621 correctly.
Retirement Abroad Taxes for Americans: Social Security, IRAs, and Pensions
A practical U.S. tax planning guide for Americans retiring abroad, covering Social Security, Medicare, IRA and RMD distributions, foreign pensions, accounts, and treaty questions.
Self-Employment Tax for Americans Abroad: FEIE & Records
Working abroad with a U.S. business? Separate FEIE, self-employment tax, foreign accounts and local tax questions. Download a practical records organizer.
Selling a Foreign Business: U.S. Tax and Reporting Guide
A transaction-first guide to selling a foreign business — shares, partnership or membership interests, disregarded-entity assets, or corporate assets — covering entity classification, basis, prior inclusions, payment terms, foreign tax, currency, and information reporting.
Selling Property in Australia as a U.S. Expat: U.S. Tax Guide
How selling Australian real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and foreign-resident CGT rules.
Selling Property in Canada as a U.S. Expat: U.S. Tax Guide
How selling Canadian real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Section 116 clearance.
Selling Property in France as a U.S. Expat: U.S. Tax Guide
How selling French real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and French holding-period relief.
Selling Property in Germany as a U.S. Expat: U.S. Tax Guide
How selling German real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Germany's ten-year speculation period.
Selling Property in Japan as a U.S. Expat: U.S. Tax Guide
How selling Japanese real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Japan's holding-period rates.
Selling Property in Mexico as a U.S. Expat: U.S. Tax Guide
How selling Mexican real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Mexican withholding.
Selling Property in Spain as a U.S. Expat: U.S. Tax Guide
How selling Spanish real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Spain's non-resident withholding.
Selling Property in Switzerland as a U.S. Expat: U.S. Tax Guide
How selling Swiss real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and cantonal real estate gains tax.
Selling Property in the Netherlands as a U.S. Expat: U.S. Tax Guide
How selling Dutch real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Dutch Box 1 and Box 3 rules.
Selling Property in the UK as a U.S. Expat: U.S. Tax Guide
How selling UK real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and UK non-resident reporting.
State Taxes for Americans Abroad: Domicile, Residency, and Filing
Moving abroad does not automatically end a U.S. state-tax obligation. Learn how domicile, state ties, residency rules, and documentation affect Americans living overseas.
Streamlined Foreign Offshore Procedures: Expat Filing Guide
Learn the current Streamlined Foreign Offshore filing requirements and how FileAbroad prepares qualifying cases with a free initial inquiry and a written preparation scope.
U.S. Expats Married to Foreign Spouses: Filing and Reporting Guide
A practical guide to filing status, the nonresident-spouse election, worldwide income, foreign accounts, and tax planning for Americans married abroad.
U.S. Tax Treaties for Americans Abroad: Benefits, Limits, and Form 8833
Learn how U.S. income-tax treaties can affect pensions, employment, investment income, residency, and foreign tax credits for Americans abroad—and why a treaty does not replace filing.
U.S. Tax Treaties for Expats: Residence, Source, and Double Tax Relief
How Americans abroad should use tax treaties, saving clauses, Form 8833, and the Foreign Tax Credit without treating a treaty as a blanket U.S. tax exemption.