U.S. EXPAT TAX GUIDES
Understand the U.S. tax rules that follow you abroad.
FileAbroad publishes practical guides for Americans living outside the United States, covering federal income-tax filing, foreign income, foreign accounts, catch-up procedures, state residency, and other cross-border filing issues.
These guides are general educational resources. Your filing requirements depend on your own facts.
START HERE
The core rules for Americans abroad
If you're new to U.S. expat taxes, start with these guides before moving into more specialized topics.
U.S. Expat Tax Filing: A 2026 Planning Guide
An overview of the filing issues that most often matter when an American lives abroad, including federal filing, foreign income, foreign accounts, deadlines, and the facts that change the analysis.
Read the guideFEIE Guide: Form 2555, Qualification Tests, and Tax Tradeoffs
How the Foreign Earned Income Exclusion works, the qualification tests, and the limits of treating the FEIE as a complete expat tax strategy.
Read the guideForeign Tax Credit for U.S. Expats
How Form 1116 can provide relief for qualifying foreign income taxes and why the Foreign Tax Credit needs to be considered alongside the FEIE.
Read the guideFBAR Filing Guide
How foreign financial-account reporting works, which accounts may be relevant, and what information taxpayers need to organize before filing.
Read the guideFOREIGN INCOME
Foreign income and double taxation
Living abroad can change how income is sourced, taxed, excluded, or credited. These guides explain the major federal provisions that commonly affect Americans overseas.
FEIE Guide: Form 2555, Qualification Tests, and Tax Tradeoffs
Qualification tests, Form 2555, and the tradeoffs involved in excluding foreign earned income.
Foreign Tax Credit for U.S. Expats
Form 1116, qualifying foreign taxes, carryovers, and the relationship between the FTC and FEIE.
Digital Nomad Taxes for Americans: FEIE, Tax Home, and Reporting
Tax home, physical presence, foreign residence, self-employment, and reporting questions for Americans moving between countries.
U.S. Tax Treaties: Residence, Source, and Double Tax Relief
How treaty provisions, saving clauses, sourcing rules, and foreign tax credits interact for Americans abroad.
FOREIGN ACCOUNTS
Foreign accounts, investments, and assets
Foreign bank accounts and investments can create U.S. reporting obligations separate from the income-tax calculation itself.
FBAR Filing Guide
Foreign financial accounts, account ownership or authority, maximum values, filing mechanics, and prior-year reporting issues.
Form 8938 and FATCA Reporting
How Form 8938 applies to specified foreign financial assets and how it differs from the FBAR.
PFICs and Form 8621
How certain foreign investment companies can create Form 8621 reporting and specialized U.S. tax treatment.
Crypto Taxes for Americans Abroad
U.S. tax and reporting questions involving digital assets, foreign exchanges, staking, wallets, and recordkeeping.
CATCH-UP FILING
When prior years need attention
If returns or foreign-account reports were missed, the first question is not simply which forms are late. The taxpayer's facts determine which filing approach should be considered.
Streamlined Foreign Offshore Procedures
The filing framework for qualifying foreign-resident taxpayers whose prior failures resulted from non-willful conduct.
Tax Filing for Accidental Americans
U.S. filing and foreign-account issues for people who discover U.S. citizenship or tax obligations while living abroad.
IRS Notices and Audits for Americans Abroad
What to consider when the IRS sends a notice, identifies a mismatch, or raises questions about an international return.
BUSINESS & SELF-EMPLOYMENT
Working for yourself abroad
Self-employment and foreign business ownership can introduce U.S. tax and reporting issues beyond an ordinary wage-earner return.
Self-Employment Tax for Americans Abroad
Schedule C, self-employment tax, FEIE interactions, totalization agreements, and foreign-business considerations.
Controlled Foreign Corporations and Form 5471
An introduction to U.S. reporting issues that can arise when an American owns part of a foreign corporation.
Foreign LLCs and U.S. Tax
How ownership of a non-U.S. limited-liability entity can create U.S. classification, reporting, and tax questions.
LIFE ABROAD
Retirement, family, and immigration status
Some filing issues arise from the structure of your life abroad rather than from employment alone.
Retirement Abroad and U.S. Taxes
U.S. tax considerations involving Social Security, retirement accounts, required distributions, foreign pensions, and treaty questions.
Foreign Pensions for U.S. Expats
How foreign retirement arrangements can create U.S. income-tax, reporting, and treaty questions.
U.S. Expats Married to Foreign Spouses
Filing status, nonresident spouses, elections, worldwide income, and foreign-account considerations.
Green Card Holders Living Abroad
U.S. tax residency, worldwide income, foreign accounts, treaty questions, and issues to consider before abandoning permanent-resident status.
Accidental Americans
Filing and foreign-account questions for U.S. citizens who have spent most or all of their lives abroad.
ADVANCED TOPICS
When the facts get more complicated
These topics can involve specialized reporting or legal and tax questions beyond an ordinary expat return.
STATE TAXES
Leaving the United States doesn't automatically end state tax residency.
State filing obligations depend on the rules of the particular state and the taxpayer's continuing ties, domicile, residency status, and other facts.
PLANNING RESOURCES
Organize the facts before you file.
These checklists and decision aids can help you identify the records and questions that may matter before preparation begins.
Expat Tax Checklist
Organize the documents, deadlines, and reporting questions that commonly follow Americans abroad.
FBAR Requirement Flowchart
Walk through the foreign-account questions that determine whether further FBAR review may be needed.
Streamlined Filing Checklist
Organize the records and filing history needed to discuss a potential Streamlined engagement.
NEED PREPARATION HELP?
You don't need to solve the tax question before contacting me.
Tell me where you live, which years need attention, how you earn income, and what you're concerned about. I'll review the inquiry and determine whether the next step is a consultation.
Tell Me About My SituationPrefer email? info@fileabroad.com