Topic library
Compliance
15 resources covering compliance for Americans living or filing abroad.
Foreign Address Changes and U.S. Tax Notices
A records-first guide to foreign address changes and u.s. tax notices, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
How Foreign Currency Conversion Affects Your Return
A records-first guide to how foreign currency conversion affects your return, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
How to Respond to an IRS Notice From Abroad
A records-first guide to how to respond to an irs notice from abroad, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
The Expat Tax Records Retention Checklist
A records-first guide to the expat tax records retention checklist, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
Accidental American Tax Filing Requirements: FBAR, FATCA, and Catch-Up Options
Use this accidental-American tax filing checklist to separate FBAR, FATCA, income-tax, and catch-up requirements before considering renunciation.
Do I Report Closed Foreign Accounts on the FBAR?
Closed foreign bank accounts still trigger FBAR reporting if they were open during the calendar year and contributed to the aggregate $10,000 threshold. Learn the rules for reporting closed accounts.
FBAR Signature Authority: When You Must Report Accounts You Don't Own
Signature authority on foreign business accounts, family accounts, or employer accounts creates FBAR filing obligations even if you don't own the funds. Learn the rules and exceptions.
Form 5471 Filing Categories: Which One Applies to You?
Form 5471 uses multiple filing categories for U.S. persons connected to foreign corporations. Learn how Categories 1 through 5 work, why Category 6 is not a current category, and how to map the applicable schedules.
FBAR Late Filing and Reasonable Cause: Current Options for 2026
Missed the FBAR deadline? There is no official FBAR amnesty program. Learn how current IRS late-filing guidance, reasonable-cause analysis, and streamlined procedures fit together.
Delinquent FBAR: How to File Late and Review Penalty Risk
Missed FBAR filings? Current IRS guidance says to file late FBARs as soon as possible. Learn the filing steps, reasonable-cause factors, and when streamlined procedures may apply.
FBAR Deadline 2026: April 15 (Auto-Extended to October 15)
The 2026 FBAR deadline is April 15 with an automatic extension to October 15 — no form required. $10,000 threshold, penalties, and how to catch up.
FATCA Requirements for Americans Abroad: 2026 Guide
FATCA Form 8938 requires Americans abroad to report foreign assets above $200,000. Learn the thresholds, penalties, and how it differs from the FBAR.
FBAR vs FATCA: Differences & Do You Need Both?
FBAR and FATCA both require reporting foreign accounts but have different thresholds, forms & agencies. Learn which applies to you and stay compliant in 2026.
Do You Actually Need to File FBAR? The $10,000+ Mistake Americans Abroad Keep Making
If your foreign accounts hit $10,000 for even one day, you likely must file. Miss it and the penalty starts at $10,000 per account. Here is how to check — and fix it before the IRS does.
7 Common Tax Mistakes Americans in Ecuador Make
Avoid these costly errors. The most common U.S. tax mistakes made by Americans living in Ecuador—and how to fix them.