Moving to Australia from the US: Tax Checklist for Americans

Moving to Australia is exciting, but the tax implications start before you leave. Australia's worldwide income taxation and complex superannuation system create unique pre-move planning needs. This checklist covers the key tax steps before, during, and after your move.

Before You Move (3-6 months before)

State Tax Exit

• If you live in California, New York, or another aggressive state, plan your exit carefully
• Surrender your driver's license and obtain a new one
• Cancel voter registration
• Sell or rent out property
• Close or minimize bank accounts in your former state
• Consider establishing residency in a no-tax state before moving abroad

FEIE Planning

• Understand the physical presence test (330 days outside the US in a 12-month period)
• Plan your move date to maximize your first-year FEIE
• Keep detailed travel records from day one

Superannuation Planning

• Understand that Australian superannuation has complex US tax treatment
• Superannuation contributions may not be deductible on your US return
• Plan your retirement savings strategy before moving

Totalization Agreement

• The US-Australia totalization agreement prevents double social security taxation
• If you are self-employed, obtain a certificate of coverage

Banking

• Plan for Australian bank account opening (requires TFN)
• Keep at least one US bank account open
• Understand FBAR reporting requirements (including superannuation)

First Year Filing

Partial-Year FEIE

In your first year abroad, you may qualify for partial-year FEIE.

Australian Tax Residency

You become an Australian tax resident if you reside in Australia, if your domicile is in Australia, or if you spend more than 183 days there.

FBAR

File FBAR for all foreign accounts, including Australian accounts (bank accounts, superannuation), if the aggregate value exceeds $10,000.

Establishing Australia Tax Residency

• Obtain TFN (Tax File Number)
• Open an Australian bank account
• Register with the ATO (Australian Taxation Office)
• Enroll in Medicare (if permanent resident)

Common Pre-Move Mistakes

1. Not planning state tax exit — California and New York can follow you abroad for years.
2. Not tracking travel days — You need 330 days outside the US for the physical presence test.
3. Not understanding superannuation US tax treatment — Complex and often misunderstood.
4. Not reporting Australian bank accounts and superannuation on FBAR — All foreign accounts are reportable.
5. Assuming Australian healthcare is immediately available — Medicare has waiting periods for new residents.

Timeline Checklist

3 months before:

• Plan state tax exit strategy
• Research superannuation strategy
• Set up travel tracking system

1 month before:

• Surrender state driver's license (if needed)
• Cancel state voter registration
• Document your move
• Obtain certificate of coverage (if self-employed)

First month in Australia:

• Obtain TFN
• Open Australian bank account
• Register with ATO
• Apply for Medicare

First tax season:

• File US tax return with FEIE/FTC
• File FBAR (including superannuation)
• File Australian tax return (if resident)
• Make quarterly estimated tax payments (if self-employed)

When to Get Professional Help

You should consider professional help before you move, especially if you live in a high-tax state, have complex income, or are considering superannuation strategy.

FileAbroad reviews each engagement personally.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner