US expat tax services

US tax obligations for Americans living abroad

U.S. citizens, green card holders, and certain long-term residents are taxed on their worldwide income regardless of where they live or work. In addition to filing Form 1040, most expats have foreign account reporting requirements under the Bank Secrecy Act (FBAR) and FATCA (Form 8938). If you have missed prior years, the IRS Streamlined Filing Compliance Procedures are the usual catch-up route where the conduct was non-willful. They run on two tracks: the foreign track carries no offshore penalty but requires meeting the program's non-residency test, and the domestic track carries a 5% offshore penalty but works through amended returns, so it does not fit someone who never filed at all.

Core compliance areas

The four primary service areas below address the most frequent needs for U.S. persons abroad. These obligations often overlap in the same tax year, and the rules for thresholds, deadlines, forms, and coordination differ between them. Preparing them together is how the positions across your tax return and information reports stay consistent.

Why these filings require specialized knowledge

Determining whether you qualify for the Foreign Earned Income Exclusion or Foreign Tax Credit, calculating the correct FBAR high balances across multiple accounts, identifying which foreign assets trigger Form 8938, and screening for Streamlined relief all depend on specific facts about your residency, account values, and filing history. Common errors lead to notices or penalties that are often much larger than any underlying tax. A coordinated review by a cross-border preparer is how those gaps get caught, and it supports defensible filings.

Preparation services are provided through our partner firm. Use the contact form to discuss your situation and next steps.