Resources

Expat tax basics

  • U.S. Expat Taxes - The Basics

    The U.S. expat tax rules can be complicated, so it's important from the outset get a handle on the key expat tax rules and concepts. Getting a basic understanding of your expat tax obligations and benefits can help you communicate more effectively with your tax preparer.

  • IRS Streamlined Procedures

    Are you an expat who is late filing your U.S. taxes or you’ve never even filed? Are you looking to avoid penalties? The Streamlined Procedures are a great way to get caught up with the IRS.

  • FBAR - Foreign Bank Account Reporting

    Owning a bank account abroad likely triggers an FBAR reporting obligation on an annual basis. Unfortunately for expats, late filing can result in severe FBAR penalties. We are here to keep you current and to help you catch up if needed. To get a better understanding of the FBAR basics, you can read our introduction to the FBAR below.

  • FATCA

    As you may have heard or seen in the media, the United States government has ramped up its efforts to combat tax evasion through a law known as FATCA. The law has significantly influenced the information reporting relationships between the U.S. and foreign governments. The law also has practical tax compliance implications for U.S. expats, including the requirement to file FATCA Form 8938.

  • Trump Tax Reform (2025)

    On July 4, 2025, President Donald Trump signed into law the OBBBA, which represented a significant reform of the U.S. tax code. We break down some of the key provisions of the tax reform affecting U.S. expats.

  • Foreign Pensions

    While foreign pensions are a very common feature of U.S. expat life, they do involve a number of complex U.S. tax considerations that can vary significantly from plan to plan. For this reason, foreign pension plans are one of the most misunderstood and mishandled items on the U.S. federal income tax return.

  • Foreign Trusts

    The U.S. taxation of non-US trusts can be a complex topic, both in determining the substantive tax rules and in understanding the relevant reporting requirements. Implications can vary greatly depending on the classification of the trust and the tax residency of the parties involved.

  • Foreign Companies

    The taxation and reporting of non-US companies has became increasingly complex in recent years. The driving force behind the complexity are rules designed to prevent U.S. taxpayers from deferring payment of tax through the use of foreign companies.

  • Foreign Real Estate

    If you own non-US real estate, the US tax implications will depend on whether your property is your personal residence or an investment property.

Foreign countries

  • US Expats in the UK

    U.S. citizens living in the UK should consider the dual tax implications. Below we outline five key expat tax principles that focus on the most salient U.S. tax considerations.

  • US Expats in Australia

    U.S. citizens living in Australia should consider the dual tax implications. Below we outline five key expat tax principles that focus on the most salient U.S. tax considerations.

  • US Expats in Canada

    U.S. citizens living in Canada should consider the dual tax implications. Below we outline five key expat tax principles that focus on the most salient U.S. tax considerations.

  • Digital Nomads

    Working remotely from abroad presents a number of unique U.S. income tax issues and opportunities for U.S. individuals. Read below for more information about the main U.S. tax considerations facing digital nomads.

Non-citizens

  • Renouncing US Citizenship

    Renunciation has a number of implications, including legal, political, and financial, among others. Not to be ignored are the tax implications of renouncing U.S. citizenship, which often escape the radar during the process.

  • Non-Citizens and US Tax Residency

    The tax obligations of non-U.S. citizens depend greatly on the tax residency status of the individual. The distinction between so-called resident aliens and nonresident aliens is the starting point.

  • Nonresident Alien Income Tax Return

    Generally, a non-U.S. person is subject to U.S. tax on his or her U.S. source income. Instead of filing the Form 1040, the foreign taxpayer files the Form 1040-NR.