What is the filing threshold for US expats?

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 to exclude all your income using the Foreign Earned Income Exclusion, you still need to file a return if your gross income exceeds these amounts. Many expats mistakenly believe that if their income is below the FEIE limit, they do not need to file — this is incorrect.

There are also special situations where you must file regardless of income level. If you have net self-employment income of $400 or more, you are required to file to pay self-employment tax (Social Security and Medicare). If you owe any special taxes such as Alternative Minimum Tax, household employment taxes, or taxes on early retirement plan distributions, you must also file.

Additionally, even if your income is below the filing threshold, you may want to file voluntarily to claim refundable credits like the Child Tax Credit or Additional Child Tax Credit, to report foreign financial accounts, or to establish a record of your time abroad for the Physical Presence Test or Bona Fide Residence Test. Filing also starts the statute of limitations clock, which limits how far back the IRS can audit your returns. We recommend that most expats file annually regardless of income level to protect themselves and maintain compliance.