Tax Form Library

IRS Forms for Americans Abroad

Plain-English explainers for the forms that matter most to expats. Each guide covers who must file, what to report, common mistakes, and how FileAbroad can help.

Start here

PFICs, foreign corporations, trusts, expatriation, and FATCA reporting can create overlapping obligations.

All form guides

Search by form number, name, or reporting topic.

Form 1042-S

Foreign Person's U.S. Source Income Subject to Withholding

Complete guide to Form 1042-S for US expats receiving U.S. source income as non-resident aliens, and for withholding agents making payments to foreign persons.

Read guide
Form 1116

Foreign Tax Credit

Learn how to claim the Foreign Tax Credit using Form 1116. Step-by-step guide for US expats to avoid double taxation, including income baskets, carryovers, and when FTC beats FEIE.

Read guide
Form 114

Report of Foreign Bank and Financial Accounts (FBAR)

Step-by-step guide to FinCEN Form 114 (FBAR). Learn the $10,000 threshold, which foreign accounts to report, how to file electronically, deadlines, and penalties for Americans abroad.

Read guide
Form 14653

Certification by U.S. Person Residing Outside of the U.S. for Streamlined Foreign Offshore Procedures

Complete guide to Form 14653 for Streamlined Foreign Offshore. Learn how to certify non-willfulness, what documents to include, and how to avoid rejection by the IRS Streamlined unit.

Read guide
Form 2555

Foreign Earned Income Exclusion

Step-by-step guide to Form 2555. Learn how to claim the Foreign Earned Income Exclusion, qualify via the Physical Presence or Bona Fide Residence tests, and calculate your exclusion for 2025 and 2026.

Read guide
Form 3520

Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

Complete guide to Form 3520 for US expats who receive foreign gifts over $100,000, inheritances from abroad, or are beneficiaries of foreign trusts. Learn the $10,000+ failure-to-file penalty and how to avoid it.

Read guide
Form 3520-A

Annual Information Return of Foreign Trust With a U.S. Owner

Complete guide to Form 3520-A for US expats who are treated as owners of foreign trusts. Learn the grantor trust rules, annual filing requirements, and how to avoid the $10,000 failure-to-file penalty.

Read guide
Form 5471

Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Complete guide to Form 5471 for US expats who own foreign corporations. Learn the 10% ownership test, filing categories, Subpart F income, GILTI, and how to avoid the $10,000 failure-to-file penalty.

Read guide
Form 8621

Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

Step-by-step guide to Form 8621 for US expats with Passive Foreign Investment Companies (PFICs). Learn the excess distribution method, mark-to-market election, QEF election, and how to avoid punitive tax treatment.

Read guide
Form 8813

Partnership Withholding Tax Payment Voucher (Section 1446)

Complete guide to Form 8813 for foreign partners in US partnerships and for partnerships with foreign partners. Learn the Section 1446 withholding rules and how to avoid penalties.

Read guide
Form 8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Complete guide to Form 8833 for US expats claiming benefits under a US tax treaty. Learn when to file, how to disclose treaty positions, and how to avoid the $1,000 penalty for undisclosed positions.

Read guide
Form 8854

Initial and Annual Expatriation Statement

Complete guide to Form 8854 for Americans renouncing citizenship or abandoning green cards. Learn the covered expatriate test, exit tax calculation, and how to avoid or minimize the tax consequences of expatriation.

Read guide
Form 8889

Health Savings Accounts (HSAs)

Complete guide to Form 8889 for U.S. taxpayers with Health Savings Accounts. Learn contribution reporting, eligible expenses, distributions, employer plans, foreign healthcare, and common expat mistakes.

Read guide
Form 8891

U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans

Current guide for U.S. persons with Canadian RRSPs and RRIFs. Form 8891 is a legacy form; learn the current treaty deferral rule, distribution reporting, FBAR and FATCA coordination, and records to keep.

Read guide
Form 8938

Statement of Specified Foreign Financial Assets

Complete guide to Form 8938 (FATCA). Learn the filing thresholds for expats, which foreign assets to report, how it differs from FBAR, penalties, and step-by-step filing instructions.

Read guide

Consultation first · Written scope

Forms Are Just the Beginning

Understanding the forms is step one. Filing them correctly is what protects you.