Question 1

Do I need to file US taxes while living abroad?

Accepted Answer

Yes, US citizens and permanent residents (green card holders) are required to file a US federal tax return regardless of where they live in the world. The United States taxes its citizens on worldwide income, which means your obligation to file does not end when you move overseas. This is known as citizenship-based taxation, and the US is one of only two countries in the world that follows this practice (the other being Eritrea).

You must file a US tax return if your gross income exceeds the st...

Question 2

What is the filing threshold for US expats?

Accepted Answer

The filing threshold for US expats follows the same rules as for US residents. For the 2025 tax year, you must file a federal return if your gross worldwide income exceeds the standard deduction amount for your filing status: $14,600 for single filers, $29,200 for married filing jointly, $21,900 for head of household, and $14,600 for married filing separately.

These thresholds apply to your total worldwide income before any exclusions or deductions are applied. This means that even if you plan ...

Question 3

Do I need to file if I already pay taxes in another country?

Accepted Answer

Yes, you still need to file a US federal tax return even if you already pay taxes in another country. The US taxes its citizens and residents on worldwide income regardless of where that income is earned or where taxes are paid. Paying taxes to a foreign government does not eliminate your US filing obligation.

However, the US tax system provides two primary mechanisms to prevent double taxation on the same income. The Foreign Tax Credit (FTC), claimed on Form 1116, allows you to reduce your US ...

Question 4

What happens if I haven't filed US taxes in years?

Accepted Answer

If you have not filed US taxes in several years, you are not alone — many expats are unaware of their ongoing US tax obligations. The good news is that the IRS offers specific programs to help delinquent filers catch up without facing the harshest penalties, provided the failure to file was non-willful (meaning it was not intentional tax evasion).

The primary program for catching up is the Streamlined Filing Compliance Procedures, which is specifically designed for taxpayers who have been non-c...

Question 5

Do US citizens living abroad need to file state taxes?

Accepted Answer

Whether you need to file state taxes while living abroad depends on which state you last resided in before moving overseas. Each state has different rules regarding tax obligations for residents who move abroad, and some states are significantly more aggressive than others in claiming continuing tax jurisdiction.

Some states, such as Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming, have no state income tax, so if your last residence was in one of these states, y...

Question 6

What is the automatic 2-month extension for expats?

Accepted Answer

US citizens and resident aliens who live outside the United States and Puerto Rico automatically receive a 2-month extension to file their federal tax return and pay any taxes due. This means your filing deadline is automatically extended from April 15 to June 15 without needing to file any paperwork or request.

To qualify for this automatic extension, on the regular due date of your return (April 15), you must either: (1) be living outside the United States and Puerto Rico, with your main plac...

Question 7

Can I e-file from outside the US?

Accepted Answer

Yes, you can e-file your US federal tax return from outside the United States. The IRS accepts electronically filed returns from taxpayers worldwide, and in fact, e-filing is often the most efficient and secure method for expats to submit their returns.

To e-file, you will need an Identity Protection PIN (IP PIN) or your prior year's Adjusted Gross Income (AGI) to verify your identity. If you are a first-time filer from abroad and cannot obtain an IP PIN online, you may need to use alternative ...

Question 8

What forms do expats need to file?

Accepted Answer

US expats typically need to file several forms beyond the standard Form 1040. The specific forms required depend on your income sources, financial accounts, and personal situation, but here are the most common forms for Americans living abroad.

The core return is Form 1040, which reports your worldwide income. Attached to this, most expats will need Form 2555 to claim the Foreign Earned Income Exclusion (FEIE) and/or the Foreign Housing Exclusion. If you are claiming the Foreign Tax Credit inst...

Question 9

Do I need to report my foreign spouse's income?

Accepted Answer

Whether you need to report your foreign spouse's income depends on your filing status and whether your spouse is a US person. If your spouse is not a US citizen or resident alien, they are considered a nonresident alien (NRA) for tax purposes, and you generally have three filing options.

First, you can file as Married Filing Separately, which means you only report your own worldwide income. Your NRA spouse does not need to file a US return, and their income is not reported on yours. However, th...

Question 10

When are US expat taxes due?

Accepted Answer

US expat taxes follow the same base deadline as domestic filers — April 15 — but with several important extensions available. Here is the complete timeline of expat tax deadlines.

April 15 is the standard tax filing deadline and the date by which all tax payments are due. Even if you qualify for filing extensions, interest on unpaid taxes begins accruing from this date. If you expect to owe taxes, you should make an estimated payment by April 15 to minimize interest charges.

June 15 is the aut...

Question 11

Do green card holders living abroad need to file?

Accepted Answer

Yes, green card holders (lawful permanent residents) are required to file US federal tax returns on their worldwide income, regardless of where they live. As far as the IRS is concerned, holding a green card makes you a US tax resident with the same filing obligations as a US citizen.

This obligation continues as long as your green card has not been officially revoked or you have not formally abandoned your permanent resident status by filing Form I-407 with USCIS and notifying the IRS. Simply ...

Question 12

What is the Streamlined Filing Compliance Procedure?

Accepted Answer

The Streamlined Filing Compliance Procedures are an IRS program designed to help US taxpayers who have fallen behind on their tax filings and foreign account reporting catch up without facing the most severe penalties. The program was introduced in 2012 and significantly expanded in 2014 to make it more accessible.

There are two tracks within the program. The Streamlined Foreign Offshore Procedures (SFOP) is for taxpayers who have lived outside the US for at least one of the last three tax year...

Question 13

Do I need to file if I earn below the FEIE threshold?

Accepted Answer

Many expats mistakenly assume that if their income is below the Foreign Earned Income Exclusion (FEIE) threshold, they do not need to file a US tax return. This is incorrect. The FEIE is a benefit you claim on your return — it does not eliminate the requirement to file.

Your obligation to file is determined by whether your gross worldwide income exceeds the standard filing thresholds ($14,600 for single, $29,200 for married filing jointly in 2025), not by whether it is below the FEIE limit. Eve...

Question 14

How do I file if I moved abroad mid-year?

Accepted Answer

Filing taxes for the year you move abroad requires special attention because you are splitting the year between US and foreign residence. You still file one Form 1040 covering the entire calendar year, but several aspects of your return require careful handling.

For the Foreign Earned Income Exclusion, you can claim a prorated amount based on the number of qualifying days you spent abroad. The maximum exclusion is prorated — if you lived abroad for 6 months (approximately 183 days), you can exc...

Question 15

What if I'm a dual citizen?

Accepted Answer

If you hold dual citizenship with the US and another country, you are treated as a US citizen for tax purposes and must file US tax returns on your worldwide income, regardless of where you live or which passport you use day-to-day. Your other citizenship does not reduce or eliminate your US tax obligations.

As a dual citizen, you have access to all the same tax benefits available to other US expats, including the Foreign Earned Income Exclusion, Foreign Tax Credit, and applicable tax treaty be...

Question 16

What counts as a full day outside the US for the Physical Presence Test?

Accepted Answer

For the Physical Presence Test, a full day is a 24-hour period beginning at midnight. You must be physically outside the United States for the entire period for it to count toward your 330-day requirement.

Days that DO count:
- Any calendar day when you are entirely outside the US at midnight
- Days in international waters or airspace

Days that do NOT count:
- The day you depart the US (partial day in US)
- The day you return to the US (partial day in US)
- Any day you pass through US customs ...

Filing Requirements