海外から米国税務申告を行うアメリカ人向けの詳細ガイド。FEIE、FBAR、FATCA、ストリームラインド申告、外国税額控除を解説。
以下のガイドは英語で提供されています。リンクを開くと英語版が表示されます。
A practical guide for accidental Americans who discovered U.S. citizenship or filing obligations abroad, including returns, FBAR, FATCA, Streamlined Filing, and renunciation boundaries.
How Australian superannuation, including industry, retail, and self-managed funds, is treated for U.S. tax and reporting purposes.
How Canadian retirement accounts, including RRSPs, RRIFs, TFSAs, and FHSAs, are treated for U.S. tax and reporting purposes.
If you own a foreign corporation, you may have CFC reporting obligations via Form 5471. Learn the 10% ownership test, Subpart F income, GILTI, and how to avoid the $10,000 penalty.
A fact-based U.S. tax guide for expats holding cryptocurrency, covering sales, staking, foreign exchanges, Form 8938, FBAR questions, and recordkeeping.
How cryptocurrency is taxed for U.S. citizens living in Australia, including U.S. reporting, Australian CGT treatment, personal use assets, and FBAR questions.
How cryptocurrency is taxed for U.S. citizens living in Canada, including U.S. reporting, Canadian business versus capital treatment, and FBAR questions.
How cryptocurrency is taxed for U.S. citizens living in France, including U.S. reporting, France's occasional portfolio formula, and FBAR questions.
How cryptocurrency is taxed for U.S. citizens living in Germany, including U.S. reporting, Germany's one-year private sale rule, and FBAR questions.
How cryptocurrency is taxed for U.S. citizens living in Portugal, including U.S. reporting, Portuguese treatment, FBAR questions, and the 365-day rule.
How cryptocurrency is taxed for U.S. citizens living in Spain, including U.S. reporting, Spanish crypto-to-crypto disposals, and FBAR questions.
How cryptocurrency is taxed for U.S. citizens living in the United Kingdom, including U.S. reporting, UK pooling and matching rules, and FBAR questions.
Digital nomad tax planning for U.S. citizens abroad: physical presence, bona fide residence, tax home, self-employment, foreign accounts, state taxes, and visa realities.
How Dutch retirement arrangements, including the AOW state pension, occupational pensions, and individual provision, are treated for U.S. tax and reporting purposes.
A records-first guide to equity compensation across countries — grant, vest, exercise, settlement, sale, sourcing, FEIE, FTC, withholding, and reporting for RSUs, options, ESPP, and private awards.
How equity compensation earned in Australia is taxed for U.S. citizens, including RSUs, stock options, ESPP, ESS deferral, and reporting.
How equity compensation earned in Canada is taxed for U.S. citizens, including RSUs, stock options, ESPP, sourcing, and reporting.
How equity compensation earned in Germany is taxed for U.S. citizens, including RSUs, stock options, ESPP, Section 19a deferral, and reporting.
How equity compensation earned in Singapore is taxed for U.S. citizens, including RSUs, stock options, ESPP, deemed exercise, and reporting.
How equity compensation earned in the UK is taxed for U.S. citizens, including RSUs, stock options, ESPP, sourcing, and reporting.
Renouncing US citizenship or abandoning a green card can trigger the exit tax. Learn who is a covered expatriate, what assets are deemed sold, and how to file Form 8854 correctly.
No U.S. tax return required? You may still need an FBAR. Check the $10,000 foreign-account rule, gather records, and choose your next step.
How the Foreign Earned Income Exclusion works, the foreign tax home requirement, the Physical Presence and Bona Fide Residence tests, Form 2555, and the tradeoffs to consider before claiming the exclusion.
Complete FATCA guide for US expats. Learn Form 8938 thresholds, which foreign assets to report, how it differs from FBAR, penalties, and filing strategies for 2026.
A classification-first guide to foreign pension contributions, earnings, distributions, treaty questions, trust-reporting relief, Form 8938, FBAR, and PFIC screening.
Learn how the Foreign Tax Credit (Form 1116) works for US expats. Covers eligibility, FTC vs FEIE, carryover rules, and strategies to eliminate double taxation.
Americans with foreign trusts or who receive large gifts from foreign persons must file Form 3520 or 3520-A. Learn the rules, penalties, and how to avoid the $10,000 failure-to-file penalty.
How French retirement arrangements, including the basic pension, Agirc-Arrco supplementary pension, PER, and assurance vie, are treated for U.S. tax and reporting purposes.
How German retirement arrangements, including statutory pension insurance, occupational pensions, and individual provision, are treated for U.S. tax and reporting purposes.
How lawful permanent residents living abroad should review worldwide income, tax residency, foreign accounts, treaty rules, and expatriation before abandoning a green card.
A records-first map of inherited basis, Form 3520 questions, foreign-property sale gain, currency, rental use, foreign tax, and account reporting for U.S. taxpayers.
How expats should respond to IRS notices, CP2000 mismatches, foreign-account questions, examinations, statute concerns, and representation requests.
How Japanese retirement arrangements, including national and employees' pension insurance, are treated for U.S. tax and reporting purposes.
How Mexican retirement arrangements, including IMSS, ISSSTE, and AFORE accounts, are treated for U.S. tax and reporting purposes.
A U.S.-scope guide for a U.S. person moving funds from an account abroad to a U.S. account: moving existing principal is generally not itself income, but the source of funds, foreign-account reporting history, gift and inheritance facts, business receipts, and cash-reporting rules still control the analysis.
Passive Foreign Investment Companies (PFICs) are the most feared form for American expats. Learn what makes an investment a PFIC, how the punitive tax rules work, and how to file Form 8621 correctly.
A practical U.S. tax planning guide for Americans retiring abroad, covering Social Security, Medicare, IRA and RMD distributions, foreign pensions, accounts, and treaty questions.
Working abroad with a U.S. business? Separate FEIE, self-employment tax, foreign accounts and local tax questions. Download a practical records organizer.
A transaction-first guide to selling a foreign business — shares, partnership or membership interests, disregarded-entity assets, or corporate assets — covering entity classification, basis, prior inclusions, payment terms, foreign tax, currency, and information reporting.
How selling Australian real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and foreign-resident CGT rules.
How selling Canadian real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Section 116 clearance.
How selling French real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and French holding-period relief.
How selling German real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Germany's ten-year speculation period.
How selling Japanese real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Japan's holding-period rates.
How selling Mexican real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Mexican withholding.
How selling Spanish real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Spain's non-resident withholding.
How selling Swiss real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and cantonal real estate gains tax.
How selling Dutch real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and Dutch Box 1 and Box 3 rules.
How selling UK real estate is taxed in the U.S., including capital gains, currency effects, the principal residence exclusion, and UK non-resident reporting.
How Spanish retirement arrangements, including the public pension, occupational plans, and individual pension plans, are treated for U.S. tax and reporting purposes.
Moving abroad does not automatically end a U.S. state-tax obligation. Learn how domicile, state ties, residency rules, and documentation affect Americans living overseas.
Learn the current Streamlined Foreign Offshore filing requirements and how FileAbroad prepares qualifying cases with a free initial inquiry and a written preparation scope.
How Swiss retirement arrangements, including OASI/AHV, occupational pension funds, and Pillar 3a, are treated for U.S. tax and reporting purposes.
How U.S. totalization agreements coordinate Social Security coverage and benefits with foreign social security systems.
A practical starting point for Americans living abroad: who may need to file, how foreign income and taxes affect the return, when foreign accounts create separate reporting, and which facts require deeper review.
A practical guide to filing status, the nonresident-spouse election, worldwide income, foreign accounts, and tax planning for Americans married abroad.
Learn how U.S. income-tax treaties can affect pensions, employment, investment income, residency, and foreign tax credits for Americans abroad—and why a treaty does not replace filing.
How Americans abroad should use tax treaties, saving clauses, Form 8833, and the Foreign Tax Credit without treating a treaty as a blanket U.S. tax exemption.
How UK pensions, including SIPPs, workplace pensions, and the UK state pension, are treated for U.S. tax and reporting purposes.