Americans Abroad
U.S. Tax Guidance for Americans Living Abroad
U.S. citizens and green card holders are generally taxed on worldwide income and may have continuing filing requirements while living outside the United States. Filing obligations often continue even when foreign tax has already been paid and no U.S. tax is ultimately due.
What we handle
- Form 1040 for taxpayers residing abroad
- Foreign earned income exclusion
- Foreign housing considerations
- Foreign tax credits
- FBAR (FinCEN Form 114)
- Form 8938
- Foreign companies and ownership interests
- Foreign pensions and investments
- Self-employment and Social Security tax, including totalization considerations
- State-residency considerations after departure
- Delinquent filing options
Exclusion or credit? It depends on your facts
The foreign earned income exclusion and the foreign tax credit are different tools with different consequences. The exclusion is not automatically better: it can limit credits, affect retirement-plan contributions, interact with child-related credits, and be difficult to revoke and reinstate. We compare the alternatives for your situation and years involved before choosing an approach.
Leaving a U.S. state behind
Federal filing is only part of the picture. Some states continue to assert residency after a move abroad based on domicile, property, licenses, and other ties. We review state exposure as part of the engagement rather than after a notice arrives.
Frequently asked questions
I live abroad and owe no U.S. tax. Do I still file?
Filing requirements are based on income thresholds and status, not on whether tax is owed. Many Americans abroad owe nothing yet still must file a return and, separately, foreign account reports.
What is the deadline for Americans abroad?
Taxpayers residing outside the United States generally receive an automatic extension beyond the usual April deadline, with a further extension available on request. Interest can still accrue on unpaid tax, so estimating early matters.
I am several years behind. What now?
Being behind is common and usually addressable. The options depend on whether the failure was non-willful, whether tax is owed, and which forms were missed. We review before recommending a corrective route.
Get Clear on Your Filing Obligations
Filing, exclusions, credits, and foreign account reporting for U.S. citizens and residents living overseas.