U.S. Tax Filing for Americans Living in India

Does this sound like your situation?

• You are a U.S. citizen or green card holder living in India.
• You are not sure whether you still need to file a U.S. return.
• You have local bank, pension or investment accounts in India.
• You are behind on U.S. filings and want to catch up safely.

Do I still need to file U.S. taxes while living in India?

Yes. U.S. citizens and green card holders generally file a U.S. return every year if their income is above the filing threshold, no matter where they live. Filing does not always mean paying — the foreign earned income exclusion and foreign tax credits often reduce U.S. tax to little or nothing — but you must file to claim them.

Do I need to report my accounts in India (FBAR)?

If your non-U.S. accounts together exceed $10,000 at any time during the year, you must file an FBAR. Larger balances may also need Form 8938. Local pensions, savings and investment accounts in India are commonly included.

What are the deadlines for Americans abroad?

• Automatic extension to June 15 for filing if you live outside the U.S. on April 15 (interest still runs from April 15 on any tax due).
• Further extension available to October 15.
• FBAR: April 15, automatically extended to October 15.

How do I avoid paying tax twice?

Two main tools help: the foreign earned income exclusion, which can exclude a large part of your salary earned abroad, and the foreign tax credit, which credits taxes you paid in India. We choose the combination that results in the lowest overall tax for you.

What about pensions, investments or a business in India?

Local pensions, savings plans, investment funds and companies you own in India may have special U.S. reporting rules. Some local investment funds are treated harshly under U.S. rules, so it helps to ask before you invest.

Does a U.S. tax treaty with India help?

In some cases. Where the U.S. and India have a tax treaty or social security agreement, it can help prevent the same income from being taxed twice. The details depend on your situation, so we review whether any treaty benefit applies when we prepare your return — you do not need to study the treaty yourself.

I'm behind on U.S. filings — what can I do?

You are not alone, and there are established ways to catch up. Many people who did not know about their filing duties can use the IRS Streamlined Filing Compliance Procedures to file the missing returns and FBARs with reduced or no penalties. The key is to act before the IRS contacts you.

How Chirino USA can help

• Prepare your U.S. tax returns and international forms (FBAR, Form 8938, Form 5472, pro forma 1120, 1040-NR).
• Catch you up on missed years and request penalty relief where it applies.
• Plan ahead for a move, a new U.S. company, or a U.S. property purchase.
• Work with your local advisor so both countries' filings line up.

Our international tax specialists handle the U.S. side only — U.S. federal returns, international reporting, and planning. The team includes licensed CPAs, IRS Enrolled Agents (EAs), and experienced U.S. tax professionals. We do not prepare foreign tax returns or give legal advice under other countries' laws. Schedule a free consultation and we'll tell you exactly what you need to file.

Sources and official references

• IRS Publication 54 — Tax Guide for U.S. Citizens and Resident Aliens Abroad
• FinCEN — Report of Foreign Bank and Financial Accounts (FBAR)
• IRS — United States income tax treaties A to Z
• IRS — About Form 8621 (PFIC)