Topic library
expat taxes
92 resources covering expat taxes for Americans living or filing abroad.
Accidental Americans and Streamlined Filing
How accidental Americans can assess non-willful catch-up filing, Form 14653, foreign accounts, and the records needed before certifying compliance.
Best Countries for Digital Nomads: Why the Tax Answer Is Personal
A responsible way to compare digital-nomad destinations by tax residence, income tax, social charges, treaty, and U.S. filing—not by headline rates alone.
CP2000 Notice for Americans Abroad: What to Check Before You Respond
Received a CP2000 notice while living abroad? Learn how to compare the IRS notice with your return, gather records, and choose the right response path.
Crypto Tax Software for Expats: What It Cannot Decide
How to use crypto tax software as a reconciliation tool while preserving custody, foreign-account, entity, treaty, and income classification review.
DeFi Yield Farming and U.S. Tax for Americans Abroad
A recordkeeping framework for DeFi liquidity pools, lending, swaps, tokens, and foreign-platform questions on a U.S. expat return.
Digital Nomad Visas and U.S. Tax Implications
Why a digital nomad visa is an immigration permission, not a complete U.S. tax answer, and which residence, source, FEIE, FTC, and state records to keep.
Tax Deductions for Freelancers Living Abroad
A recordkeeping framework for business expenses, home office, travel, software, currency conversion, FEIE, and foreign tax credit issues for expat freelancers.
Health Insurance and Medicare Questions for U.S. Retirees Abroad
A tax-focused checklist for American retirees abroad reviewing Medicare, foreign health coverage, pension income, and records for the U.S. return.
Statute of Limitations Questions for Expat Tax Returns
Why missing international information returns can affect the ordinary limitation period, and which records to preserve before assuming a year is closed.
FEIE for Digital Nomads Moving Through Multiple Countries
How digital nomads should document physical presence, tax home, services, travel days, and foreign income when no single country is home all year.
Filing Jointly With a Foreign Spouse While Living Abroad
What the resident-spouse election can change for an American abroad, including worldwide income, IDs, credits, and foreign-account reporting.
Foreign Gift Reporting Thresholds for U.S. Persons Abroad
Learn when a gift or bequest from a foreign person may require Form 3520, why the donor’s identity matters, and which records to keep.
Foreign LLCs for Digital Nomads: U.S. Tax Classification Questions
Why a foreign LLC’s local registration does not decide its U.S. tax classification, and how digital nomads should review disregarded, partnership, and corporate treatment.
When a Foreign LLC Is Taxed as a Corporation in the U.S.
How entity classification, elections, ownership, and foreign-company reporting can turn a local LLC into a U.S. corporate-tax issue.
When a Foreign Pension Raises Form 3520 Questions
Why a foreign pension may require a foreign-trust review, what documents to collect, and how Form 3520 differs from Form 3520-A and Form 8938.
Foreign Pension Lump-Sum Distributions: U.S. Tax Review
A checklist for Americans abroad receiving a foreign pension lump sum, including treaty, basis, currency, Form 3520, and Foreign Tax Credit questions.
Form 3520-A for a Foreign Trust: Annual U.S. Owner Reporting
Understand who is responsible for Form 3520-A, what a U.S. owner needs when the trust does not file, and how to coordinate Form 3520 and Form 8938.
Form 8938 Thresholds for Americans Living Abroad
Learn when Americans abroad may need Form 8938, how the foreign-resident thresholds work, what assets are included, and why Form 8938 is separate from the FBAR.
Form 1116 Income Baskets Explained for Expats
Understand why Form 1116 separates foreign income into baskets, how common expat income is categorized, and where CFC and foreign-branch issues change the analysis.
Foreign Tax Credit Carryback and Carryforward Rules for Expats
Understand how unused foreign tax credits may move between years, how separate categories affect the calculation, and why the Form 1116 instructions control.
Form 1116 Step by Step for Americans Abroad
A source-controlled walkthrough of the Form 1116 workflow: income category, foreign tax, limitation, carryovers, and the records behind the credit.
Foreign Tax Credit in High-Tax Countries: What Expats Should Model
Learn why the Foreign Tax Credit often matters more than the FEIE in high-tax countries, and what income-source and limitation questions to model before filing.
Foreign Tax Credit and Tax Treaty Benefits for U.S. Expats
See how tax treaties can affect source, double-tax relief, and Form 1116 planning without assuming a treaty overrides U.S. citizenship-based taxation.
Expired Green Card Abroad: Does U.S. Tax Continue?
Why an expired green card does not automatically establish the end of U.S. tax residence, and which immigration and tax records to review.
Green Card Holders Abroad: Special Rules
What lawful permanent residents living abroad should review for worldwide income, foreign accounts, FEIE, foreign tax credits, and prior-year compliance.
State Tax Domicile for Green Card Holders Abroad
How green card status, former-state domicile, foreign residence, and federal tax residence interact without making state tax automatic.
IRS Audit Preparation for Americans Abroad: Records, Scope, and Next Steps
Facing an IRS examination while living outside the United States? Use this preparation checklist to organize the notice, records, foreign tax documents, and professional-authority questions.
Can the IRS Find Me Abroad? International Tax Notices Explained
How the IRS and foreign financial-information systems can connect a U.S. person abroad to a tax return, and what to do when a notice arrives.
Married Filing Separately for Americans Abroad
When married filing separately may be considered by expat couples, and how it affects foreign-spouse elections, community property, credits, and reporting.
NFT Taxes for Americans Living Abroad
A U.S. tax recordkeeping guide for expats who buy, sell, create, or receive NFTs, including basis, income, foreign platforms, and reporting.
Nonresident Alien Spouse Election: Form 6013(g) Overview
How the election to treat a nonresident alien spouse as a U.S. resident works, what it brings into the return, and what records to preserve.
Foreign Insurance Policies and PFIC Questions for Expats
How to review foreign life insurance and investment-linked policies for PFIC, Form 8938, FBAR, and income-reporting questions.
PFIC Mark-to-Market Election: When It May Apply
Understand the Form 8621 mark-to-market election for publicly traded PFIC stock, timing issues, annual income treatment, and the records needed to evaluate it.
Quarterly Estimated Taxes for Americans Abroad
When self-employed expats and investors may need estimated payments, and how FEIE, foreign tax credits, self-employment tax, and prior-year rules interact.
Remote Work Abroad and Former-State Tax Traps
How remote work from another country can leave a former state-tax issue open, and which domicile, employer, and service-location records to keep.
Self-Employment Tax and Totalization Agreements Abroad
How a totalization agreement actually assigns Social Security coverage for self-employed Americans abroad, the SSA's current country list, certificate evidence, and Schedule SE treatment.
Staking Rewards and U.S. Tax for Expats
How Americans abroad should document staking rewards, fair-market value, basis, foreign exchanges, and the separate income and account reporting questions.
Tax Treaty Tie-Breaker Rules for Americans Abroad
How treaty residence tie-breakers work in principle, why the saving clause matters, and which residence records to preserve.
Managing U.S. Retirement Accounts From Abroad
What expats should review when contributing to, converting, withdrawing from, or taking required distributions from U.S. IRAs and retirement plans abroad.
Voting Abroad and U.S. State Tax Nexus
Why voting registration is one state-residency factor for Americans abroad, and how to document domicile without treating one connection as conclusive.
Is a Foreign Inheritance Taxable in the US?
A genuine foreign inheritance is generally excluded from gross income, but the transferor, amount, estate or trust, receipt date, inherited asset, and later income determine the U.S. reporting and tax questions.
Foreign Trust Beneficiary Rules for US Expats
US expats who receive distributions from foreign trusts face complex reporting on Form 3520 and potential 35% penalties. Learn grantor vs non-grantor trust rules.
Subpart F Income Explained for Expats with Foreign Corporations
Subpart F forces US shareholders of CFCs to include passive and mobile income currently. Learn the categories, attribution rules, and planning strategies for expats.
Australian Superannuation for US Taxpayers: Is It a Trust, Social Security, or Both?
Australian superannuation requires a plan-specific U.S. tax review. Learn which legal, treaty, trust, pension, and underlying-investment facts drive the analysis without assuming automatic forms.
Bona Fide Residence Test: How to Prove Foreign Residency for the FEIE
The Bona Fide Residence Test is the second path to FEIE qualification. Learn the IRS factors, how to build evidence of foreign residency, and when this test is better than the Physical Presence Test.
Canadian RRSPs and TFSAs for US Taxpayers: Treaty Protection and Traps
Canadian RRSPs and TFSAs require different U.S. tax analyses. Learn how the treaty and IRS retirement-plan exception can protect qualifying RRSP/RRIF treatment, while TFSA classification depends on the account and holdings.
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 and Cryptocurrency: Do Foreign Crypto Exchanges Need to Be Reported?
Cryptocurrency on foreign exchanges creates FBAR and tax reporting questions. Learn FinCEN's current rules for crypto, which foreign accounts count, and what expat crypto investors must do.
FBAR Penalties After Bittner: What the Supreme Court Decision Means for Expats
The Supreme Court's Bittner decision held that non-willful FBAR penalties accrue per report, not per account. Learn what this means for penalty exposure and catch-up decisions.
FEIE Revocation and the 5-Year Lock: What Happens When You Switch Strategies
Revoking your FEIE election generally affects the next five tax years. Learn what the IRS says about revocation, re-election approval, and comparing FEIE with the Foreign Tax Credit before changing strategies.
FEIE Stacking Rule: Why High Earners Pay More Tax Than They Expect
The FEIE stacking rule pushes your non-excluded income into higher tax brackets. Learn how it works, calculate the real cost, and when the Foreign Tax Credit becomes the better choice for high-earning expats.
Foreign Gift Reporting: When Americans Must File Form 3520 for Gifts from Abroad
Receiving a large gift or inheritance from a foreign person triggers Form 3520 reporting under Part IV or Part III rules. Learn the donor-category thresholds, what counts as a gift, related-person aggregation, and the separate-filing rule.
Foreign Housing Exclusion: How to Deduct Rent and Living Costs Abroad
The Foreign Housing Exclusion may cover qualifying employer-provided housing amounts for eligible expats. Learn the Form 2555 expense rules, annual location limits, and how the exclusion differs from the self-employed housing deduction.
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.
GILTI Tax for Individual CFC Owners: Why the 2017 Tax Act Hurts Expats
GILTI can create a current U.S. inclusion for an individual who owns a controlled foreign corporation. Learn the moving parts, why a section 962 election requires modeling, and which records drive the result.
PFIC Questions Inside a Foreign Pension: Start With the Wrapper
Foreign pensions that hold pooled investments can create PFIC and trust-classification questions for U.S. taxpayers. Learn what to verify for UK SIPPs, Australian superannuation, Canadian RRSPs, and other retirement wrappers.
PFIC Mark-to-Market vs. QEF: Which Election Should You Make?
QEF and mark-to-market are different PFIC elections with different information and timing requirements. Learn how each works, when a fund statement is needed, and what to verify before changing an election.
Physical Presence Test: The 330-Day Rule for Expats Explained
Complete guide to the FEIE Physical Presence Test. Learn how to count days, track travel, choose your 12-month period, and avoid disqualifying mistakes that cost you the Foreign Earned Income Exclusion.
UK SIPPs for US Taxpayers: Trust Reporting, Treaty Benefits, and PFIC Risks
UK Self-Invested Personal Pensions can create U.S. treaty, trust, retirement, and PFIC questions. Learn what to document and how to review a SIPP without assuming that one filing position applies to every plan.
7 Countries Offering Tax Residency Without Living There — And the IRS Form Most Expats Forget to File
Malta, Cyprus, and others let you establish tax residency with minimal physical presence. But a residency certificate alone does not get you the Foreign Earned Income Exclusion. Here is what actually works.
Moved Abroad With Your LLC? You May Be Overpaying US Taxes
Most LLC owners who move abroad have never heard of the Foreign Earned Income Exclusion. How it works, what it saves, and why self-employment tax is the catch.
Amending Prior Returns to Claim the FEIE (2026)
Living abroad and paying US tax without the FEIE? You may be able to amend prior returns. Learn the Form 1040-X deadline, Form 2555 workflow, documentation, and limits on any refund claim.
S-Corp vs LLC Abroad: Why the FEIE Changes the Math
Standard tax advice says elect S-Corp to save on self-employment tax. But for expats claiming the FEIE, the math flips. Here's the real comparison with numbers.
US Expats in Mexico: FEIE, Rentals & Cross-Border Tax
Tax guide for Americans in Mexico: FEIE on W-2 and freelance income, US rental property rules, state tax traps, and real client savings.
Can You Claim the FEIE on W-2 Income? Yes — Here's How
W-2 income from a US employer qualifies for the FEIE if you perform the work abroad. Here is the IRS rule most people get wrong, plus savings examples.
I Tried 5 Expat Tax Services. Here is Why I Started My Own in Ecuador.
Most expat tax firms are call centers in Ohio. I could not find one that understood life abroad — so I started FileAbroad. PTIN holder. IRS e-file. Based in Cuenca.
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.
No U.S.–Colombia Income Tax Treaty: How to Map Double-Tax Relief
There is no comprehensive U.S.–Colombia income tax treaty. Learn what this means, how the TIEA differs, and where to find double-tax relief under U.S. domestic law.
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.
Using the FEIE Calculator: Estimate Exclusion Eligibility
Use our free FEIE calculator to see how much the Foreign Earned Income Exclusion could save you. Step-by-step guide with examples for 2025 and 2026 tax years.
Can Remote Workers Claim the FEIE? 2026 Rules & $132,900 Limit
See when remote work performed abroad may qualify for the 2026 FEIE, the $132,900 limit, W-2 vs. contractor rules and the two residence tests.
Selling Property in Ecuador: U.S. Tax, Section 121, and Records
A records-first guide to U.S.-dollar gain, Section 121, rental-use depreciation, foreign taxes, and sale-year reporting for U.S. taxpayers selling property in Ecuador.
FEIE vs Foreign Tax Credit: 5 Expat Scenarios to Model Before Filing
Model five expat tax scenarios before choosing FEIE or the Foreign Tax Credit. See how income level, foreign tax rates, housing costs, and self-employment change the result.
Best Countries to Retire for Taxes (2026): 9 Ranked
Ecuador, Panama, Costa Rica, Portugal, Mexico, Thailand & more — compared on pension tax, Social Security treatment, cost of living & US treaties.
Moving to Ecuador Tax Checklist for Americans (2026)
Pre-move tax checklist for Ecuador. State tax ties, FBAR setup, FEIE qualification, Ecuador tax ID and timeline. Expert guide for Americans moving to Ecuador.
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.
How to File US Taxes Online from Abroad (2026)
File a 2025 US tax return online from abroad. Compare Free File and paid options, understand the June 15 extension, and handle FEIE and FBAR steps.
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.
1099 Income Abroad: Tax Guide for American Freelancers
Freelancing for U.S. clients while living abroad? Here's how to handle 1099 income, self-employment tax, and reporting requirements as an American expat.
2026 Tax Deadlines for Americans Abroad: Every Date You Need
Complete guide to 2026 tax filing deadlines for U.S. expats. Know when to file your tax return, FBAR, FATCA forms, and how to request extensions.
2026 FEIE Update: Maximum Exclusion Amount and Annual Rules
FEIE 2026 guide: the new $132,900 exclusion limit, who qualifies, and how to claim the Foreign Earned Income Exclusion on Form 2555.
The AMT Trap: Why FEIE High Earners Get Surprise Tax Bills
Earning over $200,000 abroad with the Foreign Earned Income Exclusion? You may face the Alternative Minimum Tax. Here's how to avoid this expensive surprise.
Crypto Taxes for US Expats: 2026 IRS Reporting Rules
How Americans abroad report crypto to the IRS in 2026, including current FinCEN guidance, capital gains, earned income, and Form 8938 considerations.
Foreign Tax Credit Carryforward: How Excess Credits Work
Paid more foreign tax than you can use this year? Excess credits don't disappear. Learn how the foreign tax credit carryforward works and how to plan ahead.
State Tax Obligations for Americans Abroad: Who Pays?
Moving abroad doesn't always end your state tax obligations. Learn which states continue to tax former residents and how to properly sever ties.
U.S. Taxes for Americans Living in Ecuador: 2026 Guide
Everything Americans in Ecuador need to know about U.S. tax filing: FBAR for Ecuadorian bank accounts, FEIE eligibility, deadlines and tax planning.
Ecuador Visa Types and U.S. Tax Implications for Americans
How your Ecuador visa type affects your U.S. tax situation. Professional visa, rentista, investor visa, and FEIE eligibility explained.
Social Security in Ecuador: How Payments Work Abroad (2026)
How Social Security works in Ecuador: SSA payments abroad, direct deposit options, U.S. taxes on benefits, Medicare limits, and moving dollars. 2026 guide.
Does Ecuador Tax Foreign Pensions? 2026 Expat Guide
How Ecuador and U.S. rules may affect pensions, Social Security and retirement income for Americans living in Ecuador in 2026.
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.