US Expat Filing Requirements
An educational overview of the US tax-return and financial-reporting obligations that may continue while you live overseas.
Why US Filing May Continue After You Move Abroad
Living outside the United States does not automatically end your US tax-return or financial-reporting obligations.
US citizens and certain resident aliens may continue to be taxed on worldwide income and may need to report foreign accounts, assets, pensions, companies or trusts depending on their circumstances.
Filing a return does not necessarily mean additional US tax will be payable. Available credits, exclusions and treaty provisions may reduce double taxation, but they generally need to be claimed correctly.
What May Need to Be Reported?
The forms required depend on your income, assets, account values and wider financial arrangements.
Federal Income-Tax Return
US citizens and certain resident aliens abroad may still need to report worldwide income on a federal income-tax return.
Foreign Financial Accounts
Certain overseas bank, brokerage and other financial accounts may need to be disclosed through a separate foreign-account report.
Specified Foreign Assets
Some taxpayers must report specified foreign financial assets with their income-tax return when the applicable conditions are met.
Foreign Pensions
Overseas pension or retirement arrangements may create income-tax, asset-reporting or other information-return considerations.
Companies and Trusts
Ownership, control or transactions involving foreign companies, partnerships or trusts may trigger additional reporting.
State Filing
State residence or domicile can sometimes continue after moving, depending on the state and the connections that remain.
Understanding FBAR and Form 8938
These reports overlap in some areas, but they are not interchangeable. Depending on your circumstances, one, both or neither may be required.
FBAR
The Foreign Bank Account Report (FBAR) is filed separately with FinCEN and may apply if you have a financial interest in, or signature authority over, certain foreign financial accounts.
The reporting test considers the combined value of qualifying accounts, so several smaller accounts may need to be assessed together. You can read the official FBAR guidance from the IRS for the latest requirements.
Form 8938
Form 8938 is submitted with your US federal income tax return and may be required to report specified foreign financial assets when the applicable filing requirements are met.
The reporting rules, thresholds and asset definitions differ from FBAR, so each requirement should be considered separately. The latest guidance is available on the IRS Form 8938 information page , where you can also download the current Form 8938 PDF .
Income and Assets Commonly Held by US Expats
Employment Income
Salary earned abroad may remain reportable in the United States even where an exclusion, credit or treaty provision may later reduce tax.
Self-Employment
Business income can involve income-tax, social-security and entity-reporting considerations across more than one country.
Investment Income
Interest, dividends and capital gains from US and foreign investments may need to be reported, with additional considerations for some foreign funds.
Rental Property
Overseas property income and gains may need to be reported in both countries, with local taxes considered when assessing available relief.
Retirement Accounts
US retirement accounts and foreign pensions may have different tax and reporting treatment depending on their structure and location.
Business Ownership
Interests in foreign companies, partnerships and trusts can create complex information-return requirements beyond the annual tax return.
Filing Does Not Necessarily Mean Paying Tax Twice
US expats may have access to several forms of relief that help reduce the risk of double taxation. Which relief applies depends on your income, residency, tax treaty position and personal circumstances.
Foreign Tax Credits
Certain qualifying foreign income taxes may be creditable against US tax on the same income, helping to reduce the risk of double taxation.
IRS Foreign Tax Credit →Foreign Earned Income Exclusion
Eligible taxpayers may be able to exclude qualifying foreign earned income, subject to the relevant residence or physical presence tests.
IRS Foreign Earned Income Exclusion →Tax Treaties
Income tax treaties may help determine how pensions, employment income and other income are taxed between the United States and your country of residence.
US Income Tax Treaties →What Is Often Overlooked?
Assuming No US Tax Means No Filing
A filing obligation may still exist even when credits, exclusions or other relief reduce the final tax liability.
Missing Overseas Accounts
Bank, brokerage and other foreign financial accounts may need to be reviewed separately from the income-tax return.
Ignoring Foreign Investments
Some locally available investment funds can create additional US tax and reporting complexity.
Overlooking Pensions or Companies
Foreign pensions, business interests and trusts may involve additional forms even where no distribution has been received.
Using Outdated Thresholds
Filing limits, exclusions and forms can change, so current official instructions should always be checked.
Separating Tax and Financial Advice
Investment, pension and relocation decisions should be coordinated with appropriately qualified tax professionals.
Thresholds, Deadlines and Exclusions Can Change
This page provides an evergreen planning overview rather than a substitute for the current form instructions or individual tax advice.
Before filing, verify the latest reporting thresholds, due dates, extensions, exclusions and form requirements using official IRS and FinCEN guidance or a suitably qualified US tax professional.
US Expat Filing Is Broader Than the Annual Tax Return
The Complete Guide to Moving Abroad From the USA
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Need Help Understanding How Filing Affects Your Finances?
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