What information should I prepare before contacting an expat tax specialist?
US expat tax compliance requires specific facts that differ from domestic returns. Gathering the right details upfront lets a preparer quickly identify which forms apply (FBAR, Form 8938, Form 2555 for the FEIE, or streamlined relief) and whether you qualify for exclusions, credits, or penalty relief programs. The core items to gather are:
- Countries of residence. Every country where you lived or had tax residence during the years at issue, because foreign earned income rules, treaties, and the FEIE physical-presence or bona-fide-residence tests are country-specific.
- Income documents, US and foreign. W-2s, 1099s, foreign payslips, K-1s, and pension statements, so worldwide income can be reconciled against Form 1040 and any FEIE or foreign tax credit claims.
- Foreign account statements. Bank, brokerage, and investment statements showing high balances. The FBAR (FinCEN Form 114) uses the maximum value reached in any account at any time during the year (aggregate > $10,000 triggers filing regardless of taxability), and Form 8938 has its own higher thresholds for taxpayers abroad.
- Prior returns and filing gaps. Copies of any US returns you filed, plus a list of years still unfiled or amended, which determines eligibility for IRS streamlined procedures.
- Travel and residency proof. Passport stamps, visa copies, or travel logs plus residency permits, so the 330-full-day physical presence test or the bona fide residence test for the FEIE and streamlined non-residency requirements can be calculated accurately.
Keep at least five years of supporting records once filed.
What if I am behind on US tax returns or FBARs?
Many Americans abroad discover filing gaps only after moving or receiving IRS notices. If you have unfiled returns or delinquent FBARs and the failures were non-willful (negligence, inadvertence, mistake, or good-faith misunderstanding of the law), you may qualify for the IRS Streamlined Foreign Offshore Procedures (SFOP). Under SFOP, eligible taxpayers generally file the three most recent delinquent or amended federal returns plus six years of FBARs, pay any tax and interest due, and submit Form 14653 certifying non-willfulness; when accepted, the IRS typically does not assert failure-to-file, failure-to-pay, accuracy-related, or FBAR penalties. There is a separate Relief Procedures for Certain Former Citizens for post-2010 relinquishments meeting net-worth and tax-liability caps. Use the partner eligibility screener at Streamlined Amnesty for a preliminary self-assessment, then have a qualified cross-border preparer review your full facts, since using the wrong program or incomplete certification can forfeit relief. Screening early also helps prioritize which years and forms need immediate attention before submitting an inquiry.
How does the engagement process work with the partner firm?
Preparation for US expat returns and international information returns is handled by the partner firm Expat Tax (Capital Tax Limited). When you submit the secure form, your details are transmitted directly to Capital Tax Limited for review; the team checks the details you provided against the documents, determines the exact filing obligations (including coordination between FBAR, 8938, 1040, FEIE, and any streamlined or delinquent submissions), prepares the returns and forms, and handles electronic filing where required (BSA E-Filing for FBARs; IRS e-file or paper for 1040 packages). You receive a clear checklist of what is still needed, a timeline, and a fixed or estimated fee before work begins. The same firm can also advise on ongoing compliance, FEIE elections/revocations (subject to the five-year re-election restriction after revocation), and state filing nuances. All client data is handled under the partner’s privacy and security practices; the inquiry is transmitted directly to them.
Do location or time zone affect service?
The partner firm serves clients worldwide and is experienced with Asia-Pacific, EMEA, and Latin America fact patterns. If you are living in Asia or have APAC-specific questions (for example, treaty tie-breaker rules with certain countries, or coordination with local tax deadlines), note them in your inquiry so the preparer can address them up front. Most communication is by secure email and video; no in-person meeting is required. The key is providing complete, organized information so the preparer can model the interaction of FEIE, foreign tax credits, information returns, and any relief programs accurately on the first pass.