Questions Fréquentes

Yes. The United States taxes its citizens on their worldwide income, regardless of where they live. Even if you earn all your income overseas, you are still required to file a U.S. tax return if your income exceeds the standard filing threshold. The U.S. is one of only two countries in the world (along with Eritrea) that taxes based on citizenship rather than residency.

Filing thresholds change by tax year and depend on filing status, age, dependency status, and other facts. Special filing triggers can apply even below the general gross-income threshold, including certain self-employment income. Check the current IRS filing-requirement chart for the year at issue or request a scope review.

The usual April filing deadline can be extended by two months for qualifying taxpayers living and working abroad; the required statement must be attached. Further filing extensions may be available. Interest generally runs from the regular payment due date. Confirm the dates and eligibility for the relevant year. FBAR has an automatic extension to October 15 from its April 15 deadline.

It depends on the state's current residency, domicile, and source-income rules and your facts. FileAbroad can screen whether a state return may be in scope; disputed domicile, nexus, or legal-residency questions may require state-specific counsel or a credentialed reviewer.

The FEIE allows qualifying Americans abroad to exclude foreign earned income from U.S. taxation. For 2025 (filed in 2026), you can exclude up to $130,000. For 2026 (filed in 2027), it increases to $132,900. To qualify, you must have foreign earned income, have your tax home in a foreign country, and meet either the Bona Fide Residence test or the Physical Presence test.

The Physical Presence Test generally requires 330 full days in one or more foreign countries during 12 consecutive months. Days need not be consecutive; partial days and international waters do not count. Foreign tax home and foreign earned income remain separate FEIE requirements.

The Bona Fide Residence Test requires fact-based foreign residence for an uninterrupted period including an entire tax year. It is available to U.S. citizens and certain resident aliens who are citizens or nationals of treaty countries. A visa alone does not establish it; foreign tax home and eligible income are separate requirements.

The Foreign Tax Credit may reduce U.S. tax for eligible foreign income taxes, subject to source, category and credit limitations. Foreign taxes attributable to FEIE-excluded income cannot also be credited. Compare the complete return, including family credits, carryovers and prior elections; a high foreign tax rate does not automatically make the credit the best choice.

It depends on the year, type and source of income, foreign taxes, eligibility, and longer-term effects. FileAbroad can prepare in-scope calculations, but treaty positions and legal opinions require an appropriate credentialed reviewer or referral.

The FEIE, Foreign Tax Credit, housing provisions, totalization agreements, and some treaty provisions may reduce overlapping taxes, but results depend on the facts and no outcome is guaranteed. Treaty-based positions are outside FileAbroad's standard preparation scope unless an appropriate reviewer is confirmed. 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.

FBAR (FinCEN Form 114) is a Report of Foreign Bank and Financial Accounts. You must file if you have a financial interest in or signature authority over foreign accounts that exceeded $10,000 in aggregate at any point during the calendar year. This includes bank accounts, securities accounts, mutual funds, and some pension accounts.

FATCA (Form 8938) thresholds depend on your filing status, foreign residence, asset category, and tax year — for taxpayers abroad they are generally higher than the FBAR's $10,000 aggregate test (commonly $200,000 at year-end or $300,000 at any time for single filers; $400,000/$600,000 for married filing jointly). Form 8938 covers a broader range of specified foreign financial assets including foreign stocks and partnership interests. FATCA is filed with your tax return to the IRS, while FBAR is filed separately with FinCEN. Whether you need one, both, or neither depends on your accounts, assets, and filing facts; confirm the current instructions for the year at issue.

Potential FBAR penalties depend on current law, the filing period, the facts, and the government's characterization of the conduct. Published amounts are adjusted over time. FileAbroad does not determine willfulness or provide legal advice; seek an experienced tax attorney when intent or legal exposure is uncertain.

FinCEN Notice 2020-2 says an account holding only virtual currency is not currently reportable on the FBAR, unless it also holds reportable assets. Self-custody wallets are not foreign financial accounts. Other tax and information reporting may still apply, and FinCEN has announced its intent to amend the FBAR rules, so check current official guidance for the account you use.

There are IRS procedures that may help some Americans abroad return to compliance. The Streamlined Foreign Offshore Procedures generally involve 3 years of returns and 6 years of FBARs for eligible taxpayers, but FileAbroad does not determine willfulness. If intent is uncertain or the IRS has contacted you, consult an appropriate tax attorney or credentialed representative before filing.

It is a fact-sensitive legal concept that this website and FileAbroad do not determine. Do not rely on examples or a questionnaire to sign a certification. If intent is uncertain, obtain advice from an experienced tax attorney before submitting anything.

This is called "quiet disclosure" and the IRS has explicitly warned against it. It's not a formal program, and if the IRS later discovers your previous non-compliance, you won't get the benefits of the Streamlined procedures. You could face full penalties. The Streamlined program exists precisely for catching up — use it.

The result depends on each year's income, eligibility, elections, credits, information returns, and interest. Qualifying Streamlined Foreign submissions may receive specified penalty relief, but FileAbroad does not promise eligibility or an outcome.

I primarily communicate through email, with video calls when needed. Sensitive tax documents must be uploaded through the secure Encyro portal. Response time varies with filing volume and urgency.

Common documents include: W-2s or 1099s (if any), foreign income statements, proof of foreign taxes paid, foreign bank statements showing maximum balances, previous year's tax return, and your passport. I'll send you a personalized checklist based on your situation. Don't worry if you're missing something — I'll help you figure out what you need.

From start to finish, most returns are completed in 2-3 weeks. This includes the intake review, document gathering (depends on you), return preparation (5-7 days), your review and any revisions (2-3 days), and filing (1 day). Rush service is available if you need it faster.

The accepted preparation scope depends on the years, forms, records, and complexity involved. Book a consultation to identify the next step before preparation begins.

Preparation starts only after you approve a written scope. The consultation fee is credited toward an accepted preparation engagement when the written scope says so; if FileAbroad cannot accept the preparation work, the consultation still provides the written next step and any referral boundary.

Possibly. Current U.S. residence does not by itself disqualify you when the work involves foreign accounts, assets, gifts, inheritance, property, entities, prior years abroad, a return from living abroad, or another documented international filing issue. FileAbroad does not take ordinary domestic-only returns. Start with the intake and describe the foreign or prior-abroad facts, the years involved, and the specific U.S. filing or reporting question.