Your tax plan
travels with you.

US citizens and residents abroad generally follow the same filing rules as those living in the United States. Check worldwide income, filing status, age and other filing triggers to determine whether a return is required. Foreign earned income that may qualify for exclusion still counts when determining the filing requirement. For tax year 2026, the maximum Foreign Earned Income Exclusion (FEIE) is $132,900 per qualifying person. A shorter qualifying period can reduce that limit; the exclusion must be claimed on a return reporting the income.

The FEIE requires qualifying foreign earned income, a foreign tax home, and an applicable residence or physical-presence test. For US citizens, bona fide residence must cover an uninterrupted period including a full tax year; the physical-presence test requires at least 330 full days in foreign countries during 12 consecutive months. The exclusion does not reduce self-employment tax.

US Social Security agreements coordinate coverage for work connected with participating countries and can eliminate dual Social Security taxation on the same earnings. Check the applicable agreement before assuming an exemption. Bring your work locations and coverage records, plus prior state returns, to identify questions for review.

Portugal: the Portuguese Tax and Customs Authority says the NHR regime was repealed from January 1, 2024. Existing beneficiaries and qualifying transitional applicants have separate rules; do not assume a new move qualifies for the former regime. UAE and Dubai: for US foreign tax credit purposes, examine whether qualifying foreign taxes were paid or accrued on income also subject to US tax. Do not infer eligibility or ineligibility from a treaty label alone.

Thailand has an income tax treaty with the United States, published by the IRS. Review the treaty provisions relevant to your circumstances; this page does not determine your Thai filing obligations. Mexico: the IRS publishes the US–Mexico income tax treaty and its protocols. Review applicable provisions alongside a separate assessment of Mexican residence, immigration and filing requirements. This page does not establish eligibility for a visa or local tax treatment.

Canada: qualifying Canadian income taxes may support a US foreign tax credit, subject to the applicable limits. Foreign tax payments do not establish that all US tax is eliminated; examine the income and taxes rather than assuming the credit is always the best choice. Georgia: the IRS lists Georgia as covered by the 1973 US–USSR income tax treaty. Check the provisions applicable to your income rather than assuming there is no treaty. This page does not establish eligibility for Georgian small-business tax treatment.