Free PDF · edition 2026-07

Am I non-compliant?

The 10-point US expat checklist

Ten yes/no questions that surface the reporting obligations US citizens and green-card holders abroad most often miss. Each point cites the official IRS, FinCEN, or SSA source, so you verify everything yourself — no trust in us required. Here are the first three:

1. 01

   You file a US return every year — wherever you live

   Ask yourself: Did you file a US federal return for last tax year?

   US citizens and green-card holders file on worldwide income regardless of residence. Living abroad changes which forms you add — not whether you file. Many Americans abroad are behind without realizing it; that's common and usually fixable.

   Source: IRS — US citizens and residents abroad

2. 02

   FBAR: the $10,000 trigger most expats miss

   Ask yourself: Did your non-US accounts, added together, ever exceed $10,000 at any point in the year?

   If yes — even for one day, even spread across several small accounts — you owe FinCEN Form 114 (FBAR). It's a separate report from your tax return, filed with FinCEN, not the IRS. Missing it is one of the most common and most fixable gaps.

   Source: FinCEN — Report of Foreign Bank and Financial Accounts

3. 03

   Form 8938 is not the FBAR

   Ask yourself: If you filed the FBAR, did you also check the (higher) Form 8938 thresholds?

   FATCA adds a second report — Form 8938, attached to your 1040 — with its own, higher thresholds that depend on filing status and where you live. Filing one does not satisfy the other; plenty of expats owe both.

   Source: IRS — Summary of FATCA reporting (Form 8938)

Prefer to skip the reading? The free 2-minute risk scanner asks these questions interactively and emails you a personal report. Swiss-specific situation? Start at the Switzerland checklist.