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.
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Forms that often need expert review
PFICs, foreign corporations, trusts, expatriation, and FATCA reporting can create overlapping obligations.
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Read guide Form 5471Information Return of U.S. Persons With Respect to Certain Foreign Corporations
Read guide Form 3520Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
Read guide Form 8854Initial and Annual Expatriation Statement
Read guide Form 8938Statement of Specified Foreign Financial Assets
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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 guideForeign 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 guideReport 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 guideCertification 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 guideForeign 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 guideAnnual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
Guide to Form 3520 Part III, Part IV, and related reporting for U.S. persons. The threshold, penalty, filing, and routing questions depend on the donor category, transfer path, and underlying facts. Learn when a gift, bequest, or trust transaction triggers Part IV or Part III and which U.S. filing or referral applies.
Read guideAnnual 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 guideInformation 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 guideInformation Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
A complete guide to Form 5472 for foreign-owned U.S. LLCs and corporations. Learn the $25,000 penalty, pro forma Form 1120 requirements, reportable transactions, and how to avoid the most common filing mistakes.
Read guideInformation 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 guidePartnership 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 guideTreaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
A source-first guide to Form 8833: when Section 6114 or the dual-resident rules may require disclosure, which waivers must be tested, and what the workpaper should support.
Read guideInitial 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 guideInformation Return of U.S. Persons With Respect to Foreign Disregarded Entities and Foreign Branches
Who must file Form 8858 for foreign disregarded entities and foreign branches, the current filing-category framework, what the form does and does not decide, and the records to keep.
Read guideReturn of U.S. Persons With Respect to Certain Foreign Partnerships
Learn who files Form 8865, how Categories 1-4 differ, which schedules may apply, when it is due, and which foreign-partnership records a review needs.
Read guideHealth 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 guideU.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 guideStatement 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.
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