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What does the IRS see when you own this abroad?

A Swiss pension, a French PEA, an Irish ETF, a company in Germany: each one maps onto a US category, and the category decides the forms. Add what you own and see the chain — what it is, how the US classifies it, what it may trigger, and what is still needed — with how sure we are at every step.

What do you own outside the United States?

Type it the way it appears on your statement or in your banking app — a bank, a pension, a fund, an ISIN, a company. Add as many as you like; nothing you type leaves your browser.

Common questions, answered the same way

Each answer below comes from the same registry the checker reads, for tax year 2025. A single item can only say what it counts toward: the FBAR and Form 8938 tests add up everything you hold.

Is a VIAC 3a reportable to the IRS?

Held as
Foreign pension or retirement arrangement (Pillar 3a, SIPP, RRSP, superannuation…), held in Switzerland
U.S. classification
Foreign pension arrangement — classification comes first
Possible reporting
Possibly Form 8938 (FATCA), Form 3520, Form 8621 (PFIC), Form 8833, FBAR

Read the full guide

Is VWCE a PFIC for a US citizen?

Held as
A pooled fund domiciled in Ireland
U.S. classification
Non-US pooled fund — a PFIC for a US shareholder
Possible reporting
Form 8621 (PFIC), and possibly Form 8938 (FATCA)

Read the full guide

Does a PEA need FBAR reporting?

Held as
Plan d'épargne en actions
U.S. classification
Looked through: what is inside is taxed as if held directly
Possible reporting
Form 8621 (PFIC), and possibly FBAR, Form 8938 (FATCA)

Read the full guide

Is a UK ISA tax-free in the United States?

Held as
A local tax-advantaged account
U.S. classification
Looked through: the funds inside are generally PFICs
Possible reporting
Form 8621 (PFIC), and possibly FBAR, Form 8938 (FATCA), Form 3520

Read the full guide

Does a Swiss GmbH trigger Form 5471?

Held as
Shares or an interest in a non-US entity
U.S. classification
By default a foreign corporation (unless an election changed it)
Possible reporting
Possibly Form 5471, Form 8938 (FATCA), Form 8858

Read the full guide

How to read the result

  • Likely required — the facts you gave point there under every case still open.
  • Possibly required — it depends on a threshold or a fact you have not given yet.
  • Needs a professional’s view — the classification itself (a pension, a trust, a company) has to be settled first.
  • Confidence is about identification and classification together: an exact ISIN in our registry is high; a type you picked because we did not recognise the name is low.

Where each answer comes from

Every item shows its source and review state:

  • · Checked against the cited authority
  • · Reviewed by a tax professional
  • · Rule-based screen, sources cited
  • · Not yet reviewed
  • · Due for re-review

Rules are stated per tax year and re-read each filing season; a rule due for re-review is flagged, not silently used. Something we do not recognise goes to a research queue — once identified, the next person gets the answer. See the methodology.

Want it confirmed for your years?

The checker is free and stays free. When the map shows open items across several years, the filing obligations diagnostic settles them per year from your documents; a fund list goes through the portfolio scanner; companies, trusts and pensions go to a practitioner-scoped package.

Authorities cited

  • 31 CFR §1010.350 — 31 CFR §1010.350 — FBAR (FinCEN Form 114) filing requirement and $10,000 threshold
  • IRC §6038D — IRC §6038D — Information reporting of specified foreign financial assets (Form 8938)
  • IRC §1297 — IRC §1297 — Definition of a passive foreign investment company
  • IRS Form 8621 — About Form 8621 — Information Return by a Shareholder of a PFIC or QEF
  • Treas. Reg. §301.7701-2 — Treas. Reg. §301.7701-2 — Business entities; definitions (including the list of foreign per se corporations)
  • Treas. Reg. §301.7701-3 — Treas. Reg. §301.7701-3 — Classification of certain business entities (elective and default classification)
  • Form 5471 — Form 5471 — Information Return of U.S. Persons With Respect to Certain Foreign Corporations
  • IRC §6048 — IRC §6048 — Information reporting for foreign trusts (Forms 3520 / 3520-A)
  • IRC §6039F — IRC §6039F — Notice of large gifts received from foreign persons
  • Rev. Proc. 2020-17 — Rev. Proc. 2020-17 — exemption from Forms 3520 and 3520-A for certain tax-favored foreign retirement and non-retirement savings trusts
  • IRS · Form 8938 basic questions — IRS — Basic questions and answers on Form 8938
  • IRS · Digital assets — IRS — Digital assets: reporting and the Form 1040 digital-asset question

Primary sources (Cornell Legal Information Institute for the US Code and CFR; IRS.gov for forms, procedures, and treaty documents). This page is general information, not individualized tax or legal advice.