Even though few U.S. citizens, and green-card holders living abroad owe any U.S. taxes, most are required to file with the U.S. government:
- U.S. tax return to report their worldwide income; and, to report their foreign (non-U.S.) financial accounts
- Form 8938 (filed with their tax return)
- FBAR (filed with the U.S. Treasury Department)
Important enough to repeat: regardless of whether or not they owe tax to the US government.
Where to start
Two great places to start for very basic questions about who should file taxes and how are:
US Taxes While Living Abroad FAQ - from American Citizens Abroad and answers include who needs to file taxes, when they need to be filed, what is included or excluded, and e-filing (link opens in a new window)
Here are some good answers to the basic process from our new sponsor http://www.greenbacktaxservices.com/faq/us-expat-tax-filing-process/
Life of an American Abroad PDF (3.3MB)- a PDF presentation given by US Tax & Financial Services (a former FAWCO sponsor) includes basic facts, FBAR, form 8938, and compliance problems and solutions
Have a non-American spouse? Read about the US Tax Implications of a Non-American Spouse
Read the Harvard International Review's The Cost of United States Citizenship Abroad, a critical look at the U.S.'s citizenship-based taxation policies.
We're here to help
You will find many helpful links on these pages to get informed and to get your international financial life in order. Read our most recent Bulletin or use the search bar at the top of the page to research specific issues. You can always return to the Tax page to find all the categories or head straight to our Filing or Tax Forms pages for specific information.
In addition, if you are just getting started, longtime FAWCO member Elaine Terlinden of the AWC Düsseldorf has written and updates a guide to U.S. taxes and banking, which include a good starting point for learning about paying taxes while living abroad.
U.S. Taxes, Banking and Filing Requirements contains explanations, links and directions and applies to anyone living overseas. Topics include basic requirements, FBAR and form 8938, compliance and FATCA, resources and tips.