Answer index
US expat tax advice: every question, answered
Two indexes of the same body of work: a curated list of distinct questions mapped to their canonical answers, and 605 questions from across our guides, each linking to the answer in context. For product and billing questions see the help center; for definitions, the glossary; for every jurisdiction we cover, the country desks.
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197 distinct questions, each mapped to the one page that answers it. Where two phrasings mean the same thing they point at the same page — we do not publish a separate page per wording.
197 questions shown.
Filing basics
Who has to file at all, on what income, and with whom.
- Do U.S. citizens living abroad still have to file U.S. tax returns?
- Do accidental Americans have to file U.S. taxes?
- Do dual citizens living abroad have to file with the IRS?
- Do green card holders living outside the United States still file U.S. taxes?
- Do I have to file if I was born in the U.S. but have never lived or worked there?
- Do I need to file a U.S. return if my foreign income is below the filing threshold?
- Do I need to file if I owe no U.S. tax after paying tax abroad?
- What counts as worldwide income for a U.S. person abroad?
- Does my non-U.S. spouse have to file a U.S. tax return?
- Should an American abroad file married filing separately or elect to file jointly with a foreign spouse?
- Does a U.S. child born abroad need an SSN and a U.S. tax return?
- Do U.S. expats still have to file a state tax return?
- How are self-employed Americans abroad taxed by the United States?
- Do retired Americans living abroad still have to file U.S. taxes?
- Do students and digital nomads abroad have U.S. filing obligations?
- How do I file a U.S. return when my spouse has no SSN or ITIN?
- Is there a US expat tax calculator that shows which forms I have to file?
- Where can an American abroad get US expat tax advice?
Deadlines & mechanics
Dates, extensions, exchange rates, paying and amending from abroad.
- What is the U.S. tax filing deadline for Americans abroad in 2026?
- Do expats automatically receive a two-month filing extension?
- Does interest start in April even if an expat can file in June?
- How can an American abroad extend the filing deadline to October?
- What should I do if I missed the expat tax filing deadline?
- Which exchange rate should I use to report foreign income to the IRS?
- Can I use an annual average exchange rate for all foreign transactions?
- Which documents do I need to prepare a U.S. tax return from abroad?
- How many years of U.S. tax records should an expat keep?
- Can U.S. expats e-file a federal tax return from overseas?
- How do I mail a U.S. tax return from another country?
- How can I pay the IRS from a foreign bank account?
- Can the IRS send a tax refund to a foreign bank account?
- How do I amend a U.S. tax return filed from abroad?
- How do I report income if I moved between countries during the tax year?
- Can I pay the IRS by card or international wire from abroad?
- How far back can I amend a return to claim a missed foreign tax credit?
- What is the US expat tax deadline this year?
- When are the estimated tax instalments due for an American abroad?
- Can an American abroad get an extension past October 15?
Double taxation, FTC & FEIE
The two reliefs, how to choose, and where each one runs out.
- Will I be taxed twice if I live and work outside the United States?
- Is the Foreign Tax Credit or Foreign Earned Income Exclusion better for me?
- Can I claim both the Foreign Tax Credit and the FEIE?
- What is Form 1116 and who needs to file it?
- Can unused foreign tax credits be carried forward or back?
- Which Form 1116 income category applies to salary, interest, dividends and pensions?
- How do I claim a foreign tax credit when the foreign tax year differs from the U.S. calendar year?
- What happens if a foreign tax used for the credit is later refunded?
- What is the Foreign Earned Income Exclusion limit for the current tax year?
- How do I qualify for the FEIE under the bona fide residence test?
- How do I qualify for the FEIE under the physical presence test?
- How are the 330 full days for the physical presence test counted?
- What do tax home and abode mean for the FEIE?
- Which housing expenses qualify for the foreign housing exclusion or deduction?
- What happens if I revoke the Foreign Earned Income Exclusion?
- Can an expat claim the Child Tax Credit while using the FEIE?
- Does the FEIE eliminate U.S. self-employment tax?
- Does a U.S. tax treaty automatically eliminate double taxation?
- What is a totalization agreement and does it prevent double social security tax?
- If my country has higher taxes than the U.S., will I usually owe the IRS anything?
- Does Italy's 7% flat regime block my U.S. foreign tax credit?
- How do I split the FEIE and the foreign tax credit in a year I changed countries?
FBAR
Which accounts count toward the aggregate threshold, and how to report them.
- Who has to file an FBAR while living abroad?
- Is the $10,000 FBAR threshold based on all foreign accounts combined?
- Is the FBAR threshold $10,000 per account or in total?
- How are joint foreign accounts reported on the FBAR?
- Do I report an account if I only have signature authority over it?
- Are foreign pension and retirement accounts reportable on the FBAR?
- Do company accounts controlled by an expat go on the FBAR?
- Are foreign cryptocurrency exchanges or wallets reportable on the FBAR?
- Do Wise, Revolut, PayPal and similar accounts belong on the FBAR?
- How do I determine the maximum account balance for an FBAR?
- Which exchange rate should I use for an FBAR balance?
- What is the FBAR deadline and is the extension automatic?
- Where and how is the FBAR filed?
- What is the difference between the FBAR and Form 8938?
- What should I do if I filed my tax return but forgot the FBAR?
- Can I still file late FBARs without Streamlined now the delinquent FBAR procedures are gone?
- During Streamlined filing, do I file an FBAR for a year when my combined balance stayed below $10,000?
- Do closed foreign bank accounts still need to be listed on past FBARs?
- Does my non-U.S. spouse's account appear on my FBAR?
- What are the potential penalties and audit risks for a late or incorrect FBAR?
- Do I report a UK ISA on the FBAR and Form 8938?
- Does a Spanish or French wealth-style declaration replace the FBAR?
FATCA & Form 8938
The reporting form that lives on the return, and how it differs from the FBAR.
- What is the Form 8938 filing threshold for someone living abroad?
- What is the Form 8938 threshold for married taxpayers abroad?
- Do I need Form 8938 if I already filed an FBAR?
- Are foreign pensions and deferred compensation reported on Form 8938?
- Are foreign shares held directly reported differently from shares held in a brokerage account?
- Is foreign real estate reported on Form 8938?
- Is an interest in a foreign company, partnership or trust reported on Form 8938?
- Can assets reported on Forms 3520, 5471, 8621 or 8865 be omitted from the detailed Form 8938 list?
- How do I value foreign financial assets for Form 8938?
- Is Form 8938 filed with Form 1040 or separately like the FBAR?
- What are the penalties for a late or incomplete Form 8938?
- What happens if my FBAR is required but my Form 8938 assets are below the threshold?
- Is my UK workplace pension reportable even if I cannot access it yet?
- Does Form 8938 apply if I am below the filing threshold for a return?
PFIC & Form 8621
Foreign funds, the three regimes, and the form each holding generally needs.
- What is a PFIC and why does it matter to Americans abroad?
- Are UCITS ETFs PFICs for U.S. tax purposes?
- Are foreign mutual funds usually PFICs?
- Is a non-U.S. ETF that tracks the S&P 500 still a PFIC?
- Are funds held inside a UK Stocks and Shares ISA PFICs?
- Are funds held inside a UK SIPP subject to PFIC reporting?
- Are Swiss Pillar 3a funds or securities portfolios PFICs?
- Are unités de compte inside a French assurance-vie PFICs?
- Are Irish or European funds held through Interactive Brokers Ireland PFICs?
- Are Canadian TFSA or RRSP investments PFICs?
- Are Australian superannuation fund investments PFICs?
- Are shares in an individual foreign company a PFIC?
- Can a foreign REIT or real-estate fund be a PFIC?
- Can a foreign startup or private company become a PFIC?
- How can I check whether a ticker or ISIN is likely a PFIC?
- What should I do when a foreign fund's ticker or ISIN cannot be matched?
- How many Forms 8621 do I need if I own several foreign funds?
- Is there a small-value or filing exception for Form 8621?
- How does the PFIC mark-to-market election work?
- What is a PFIC QEF election and when is it available?
- How does the default Section 1291 PFIC regime work?
- What is an excess distribution under the PFIC rules?
- Do I need Form 8621 if I sold a PFIC at a loss?
- Do I need Form 8621 if the PFIC paid no distributions and I did not sell it?
- How are switches between foreign funds treated for PFIC purposes?
- How is a PFIC held in a joint brokerage account reported?
- Does holding a PFIC inside a foreign pension wrapper remove Form 8621 reporting?
- Why is PFIC tax preparation expensive and time-consuming?
- What should I do if I omitted Forms 8621 in previous years?
- Is a French PEA tax-sheltered for a U.S. citizen?
Catching up (Streamlined)
The penalty-relief route back for a non-willful filer living abroad.
- What are the Streamlined Foreign Offshore Procedures?
- Who qualifies for Streamlined filing while living abroad?
- What does non-willful conduct mean for Streamlined filing?
- What can disqualify someone from the Streamlined procedures?
- Can I use Streamlined after the IRS has contacted or examined me?
- Do I need a valid SSN or TIN to submit a Streamlined package?
- Why does Streamlined require three tax returns and up to six FBARs?
- Which three tax years and six FBAR years are included in a 2026 Streamlined submission?
- Do I include an FBAR year with no reportable accounts or balances below the threshold?
- Does Streamlined use original delinquent returns or amended returns?
- Do I still pay tax and interest under the Streamlined Foreign Offshore Procedures?
- Which penalties can be waived under Streamlined Foreign Offshore?
- How can I prove that the IRS received a Streamlined submission?
- How long does the IRS take to process a Streamlined submission?
- What happens after a Streamlined package is submitted?
- Do I have to continue filing every year after Streamlined?
- What is Form 14653 and why is it important?
- How should a non-willfulness statement be written without exaggerating or copying a template?
- Can an accidental American use the Streamlined Foreign Offshore Procedures?
- Should I use Streamlined or just file the late FBARs with a reasonable-cause statement?
- What is the difference between Streamlined and the IRS voluntary disclosure practice?
- What is the difference between Streamlined Foreign and Streamlined Domestic?
- Can I use Streamlined Foreign if I recently moved back to the United States?
- How are PFICs and Forms 8621 handled inside a Streamlined submission?
- How does Streamlined work when only one spouse is a U.S. person?
Special situations
Pensions, wrappers, property, entities and crypto.
- How are foreign pensions taxed and reported on a U.S. return?
- How are Swiss AHV, Pillar 2 and Pillar 3a treated for U.S. tax purposes?
- How are UK ISAs and SIPPs treated on a U.S. tax return?
- How are French assurance-vie and PEA accounts treated for U.S. tax purposes?
- How are German pensions, Riester plans and German brokerage accounts reported?
- How do U.S. pensions and Social Security interact with Italy's 7% regime?
- How are Danish pensions and Saxo Bank investments reported to the U.S.?
- Is Spain's Modelo 720 the same as the FBAR or Form 8938?
- How are Canadian RRSPs, TFSAs and RESPs treated for U.S. tax purposes?
- How is Australian superannuation treated on a U.S. tax return?
- How do I report foreign rental property and rental income to the IRS?
- What U.S. forms may apply if I own a foreign limited company?
- How is a foreign sole proprietorship reported by a U.S. person?
- When does a U.S. shareholder of a foreign corporation need Form 5471?
- When is Form 8858 required for a foreign disregarded entity or branch?
- Can a foreign pension, investment account or estate arrangement trigger Form 3520?
- When is Form 8865 required for a foreign partnership?
- How do Americans abroad report foreign cryptocurrency activity?
- Does the U.S.–U.K. treaty make my SIPP tax-deferred for U.S. purposes?
- Is an assurance-vie a foreign trust, an insurance contract or a brokerage account for U.S. tax?
- What are the Modelo 720 penalties after the 2022 CJEU ruling?
By country
What a specific country's accounts, products and pensions do to a US return.
- What must an American living in Switzerland file with the IRS?
- What must an American living in the United Kingdom file with the IRS?
- What must an American living in France file with the IRS?
- What must an American living in Germany file with the IRS?
- What must an American living in Italy file with the IRS?
- What must an American living in Denmark file with the IRS?
- What must an American living in Spain file with the IRS?
- What must an American living in the Netherlands file with the IRS?
- What must an American living in Canada file with the IRS?
- What must an American living in Australia file with the IRS?
- What must an American living in the UAE or Dubai file with the IRS?
- What must an American living in Singapore file with the IRS?
- How do U.S. taxes work when an expat moves from one foreign country to another?
- How do I know which article of a U.S. tax treaty applies to my income?
About Atamatax
What the software is, what it does, what it costs, and where it stops.
- Can Atamatax handle my specific expat tax situation?
- Is Atamatax tax software, a CPA firm or a tax preparation service?
- Does Atamatax e-file or transmit returns and FBARs to the IRS or FinCEN?
- Which IRS forms and tax situations does Atamatax currently support?
- What does the free Atamatax portfolio diagnostic include?
- How does Atamatax protect tax and brokerage data?
- How does Atamatax show PFIC assumptions, sources and confidence?
- How much does Atamatax cost for a simple return, PFIC portfolio or accountant export?
- What is included in the Atamatax CPA Export and who is it for?
- Which Atamatax path should I choose if I file myself, use an accountant or am years behind?
- Is a US expat tax service better than doing it myself?
Every question our guides answer
The full index, in each guide’s own words, linked to the answer in context and grouped by country desk first.
🇨🇭 Switzerland
🇩🇰 Denmark
Danish pensions and US tax: ratepension, livrente, aldersopsparing and ATP
- How are Danish pensions treated for U.S. tax purposes?
- Is my aldersopsparing tax-free in the United States because it is tax-free in Denmark?
- Is ATP treated as social security under the treaty?
- Can I credit Danish PAL-skat against my U.S. tax?
- Do I have to report a Danish pension on the FBAR or Form 8938?
- Are the funds inside my Danish pension PFICs?
Streamlined filing from Denmark: catching up on US taxes
- Can Americans living in Denmark use the Streamlined Filing Compliance Procedures?
- What if I have never filed U.S. taxes while living in Denmark?
- Will I owe a lot of U.S. tax after catching up from Denmark?
- Do my Danish investment funds have to be dealt with in the catch-up?
- Is there a deadline for Streamlined?
- Does Atamatax file the Streamlined submission for me?
🇮🇹 Italy
Italy's 7% pensioner regime and US tax: the low rate is the problem
- Does Italy's 7% regime mean I stop paying US tax?
- Does the 7% regime block my Foreign Tax Credit?
- Is the regime still worth electing as an American?
- How is US Social Security treated under the regime?
- Do I still file an FBAR while under the 7% regime?
- Do Italian funds still create Form 8621 obligations under the regime?
🇩🇪 Germany
FBAR for Americans living in Germany
- Do German bank accounts count for the FBAR?
- Can I file the FBAR online from Germany?
- Is there an FBAR amnesty for Americans in Germany?
- What if I have not filed the FBAR for 2024?
- Does a Bausparvertrag go on the FBAR?
- I filed a Freistellungsauftrag — does that change anything?
- What exchange rate do I use for euro balances?
- Does my German Steuererklärung satisfy any U.S. obligation?
PFICs for Americans in Germany: UCITS ETFs, Vorabpauschale and Form 8621
- Are German ETFs and funds PFICs for U.S. taxpayers?
- Is my Trade Republic or Scalable Capital ETF savings plan a problem?
- How does the Vorabpauschale interact with U.S. tax?
- Are shares in German companies PFICs?
- Can I elect mark-to-market on a German-held UCITS ETF?
- Does Teilfreistellung help my U.S. position?
German pensions and US tax: Rente, Riester, Rürup and betriebliche Altersvorsorge
- How is a German pension taxed for U.S. purposes?
- What does Article 18A of the US–Germany treaty do?
- Is my Deutsche Rentenversicherung pension taxable in the United States?
- Do I have to report a German pension on the FBAR or Form 8938?
- Are the funds inside my Riester or bAV PFICs?
- Does the totalization agreement affect income tax?
🇬🇧 United Kingdom
🇫🇷 France
🇨🇦 Canada
The FHSA and US tax: a first-home account the IRS has never heard of
- Is my FHSA tax-free on my US return?
- Doesn't Rev. Proc. 2014-55 cover the FHSA like it covers the RRSP?
- Do I have to file Form 3520 for an FHSA?
- Can the Foreign Tax Credit cancel out the US tax on my FHSA income?
- Are the funds inside my FHSA PFICs?
- Does a qualifying withdrawal to buy my home create US tax?
- Is an FHSA reportable on the FBAR?
Catching up from Canada: the Streamlined Foreign Offshore Procedures
- Do I qualify for the Streamlined Foreign Offshore Procedures from Canada?
- How many years do I have to file?
- Will I owe a penalty?
- I got a letter from my Canadian bank about US citizenship. Is that an audit?
- Does Atamatax decide whether my conduct was non-willful?
- My TFSA and RRSP are the bulk of my savings. Which one drives the work?
🇦🇺 Australia
🇳🇱 Netherlands
🇪🇸 Spain
Topics & forms
Late & Delinquent FBAR: Catch-Up Options for US Expats
- Did the IRS end the Delinquent FBAR Submission Procedures?
- Is there an FBAR amnesty program?
- What's the difference between late FBAR filing and Streamlined?
- What does 'non-willful' mean for FBAR?
- What if my failure to file might be willful?
- Inside a Streamlined package, do I file an FBAR for a year my balances stayed below the threshold?
- Do I file an FBAR for a year in which I had no reportable accounts at all?
US tax on foreign ETFs
- Is a foreign ETF taxed differently from a US ETF?
- Do I have to report a foreign ETF if I never sold it?
- Does an accumulating ETF avoid US tax?
- What about foreign stocks rather than funds?
- My account is tax-free where I live. Is it tax-free for US purposes too?
- Should I sell my foreign ETFs?
- How much does it cost to prepare the reporting for my investments each year?
- What should I ask my local adviser about my US citizenship?
Form 1116 for U.S. Expats
- Do I always need Form 1116 to claim a Foreign Tax Credit?
- Why does Form 1116 separate income categories?
- Can Atamatax determine whether any foreign tax is creditable?
- My foreign tax year does not match the US calendar year. How do I claim the credit?
- What happens if a foreign tax I already credited is later refunded?
Form 8938 (FATCA) for Americans Abroad
- Is Form 8938 the same as the FBAR?
- What are the Form 8938 thresholds if I live abroad?
- Do I have to report my foreign pension on Form 8938?
- I already report my funds on Form 8621 — do they go on Form 8938 too?
- What is the penalty for not filing Form 8938?
- Can I file a late Form 8938 on its own?
- Are foreign shares held directly reported differently from shares held in a brokerage account?
- Can I omit assets already reported on Forms 3520, 5471, 8621 or 8865?
Never Filed US Taxes While Living Abroad?
- I have never filed US taxes while living abroad. How much trouble am I in?
- How many years do I have to file to catch up?
- Will I go to jail for not filing US taxes abroad?
- Can I just quietly file the last few years?
- Is there a deadline for the Streamlined programme?
- What if I owe tax after all this?
- Do I need my old bank statements?
Do I Have to File US Taxes If I Live Abroad?
- Do I have to file US taxes if I live abroad?
- Do I have to file if I owe no US tax?
- I earn less than the FEIE limit. Do I still need to file?
- Does a tax treaty mean I do not have to file?
- When is the deadline if I live abroad?
- What if I am a dual citizen who has never lived in the US?
- Do I need to file if I only have a green card and live abroad?
Married to a non-US citizen: filing status, your spouse's income, and the SSN problem
- Does my non-US spouse have to file a US tax return?
- Should I file married filing separately or elect to file jointly?
- How do I file when my spouse has no SSN or ITIN?
- Can I be head of household if I am married to a non-US citizen?
- Do I report my spouse's foreign bank accounts on my FBAR?
- How does Streamlined work when only one spouse is a US person?
Amending a US tax return from abroad: Form 1040-X, the refund window, and how long to keep records
- How do I amend a US tax return filed from abroad?
- How far back can I amend to claim a missed foreign tax credit?
- How many years of records should an expat keep?
- Should I amend or use the Streamlined procedures?
- What happens if a foreign tax I claimed is later refunded?
- Does omitting Form 8621 keep the year open?
Moving country mid-year: what changes on your US return, and what does not
- How do I report income if I moved between countries during the tax year?
- Does moving break my Foreign Earned Income Exclusion?
- How do I split the FEIE and the foreign tax credit in a move year?
- My old country's tax year does not match the calendar year. What do I do?
- Do accounts I closed when I moved still count for the FBAR?
- I sold my investments to fund the move. Does that matter?
Your bank asked for a U.S. tax number. What should you do next?
- Why is my bank asking whether I am a U.S. person?
- My bank sent me a W-9. What should I do next?
- My bank wants an SSN, but I have never had one. Where do I start?
- Does a letter from my bank mean I owe U.S. tax?
- Could this affect my bank account or my mortgage application?
- Can I just ignore it?
- If my bank reports my account, do I still need to file an FBAR?
First job abroad: do you need to file U.S. taxes?
- I started my first job abroad this year. When would I file my first U.S. return?
- I earn around €1,300 a month. Could I still need to file?
- Do I use my gross salary or the amount paid into my bank account?
- I was a student with little or no income before. Do I need to look at those years too?
- Is there a free or affordable option for a straightforward situation?
- My employer already deducts tax here. Does that mean I am done?
- I have a small amount of freelance income too. Does that change things?
Will FBAR and FATCA Be Combined? What S. 5441 Actually Says
- Will FBAR and FATCA be combined?
- Is the FBAR now filed with my tax return?
- What does Section 201 of S. 5441 actually do?
- When would the change take effect?
- Does the TAS Act change the $10,000 FBAR threshold or the FBAR deadline?
- What happened to the proposal to file the FBAR with the return?
- Does the bill change Form 8938 penalties?
- What should I do this year?