Services · Individuals & Expats
US tax for lives lived across borders
Whether you are an American abroad, a green card holder, or a non-resident with US income, your US filings deserve a preparer who works in the international rules every day. That is what we do.
US individual income tax returns
- Form 1040
- Form 1040-NR
- Form 2555
- Form 1116
Annual US returns for citizens, green card holders and residents worldwide — and Form 1040-NR for non-residents with US-source income or US real estate. We prepare the full international picture: foreign salary and self-employment income, investment and rental income, pensions, and equity compensation.
Foreign earned income exclusion vs foreign tax credit is rarely a coin flip. We model both routes where it matters, because the election you make today can bind you for years.
Streamlined Filing Compliance Procedures
- 3 years of returns
- 6 years of FBARs
- Form 14653 / 14654
If you have fallen behind on US filings while living abroad — or never knew you had to file — the IRS streamlined procedures offer a structured route back to compliance, with penalty relief for taxpayers whose conduct was non-willful.
We handle the entire package: the delinquent returns, the FBARs, and the certification of non-willfulness that holds the submission together. This is one of the most consequential filings you will ever make; it should be prepared by a specialist.
FBAR & FATCA reporting
- FinCEN Form 114
- Form 8938
Foreign bank and investment accounts, pensions and certain insurance policies trigger US information reporting once thresholds are met — the FBAR with the Treasury and Form 8938 with your return. The penalties for missing these reports are severe and apply even when no tax is due.
We identify which of your accounts are reportable, prepare both filings consistently, and keep your reporting position coherent from year to year.
Foreign investments & PFICs
- Form 8621
Non-US mutual funds, ETFs and certain pooled investments are often passive foreign investment companies (PFICs) in US eyes — with punitive default taxation and a separate Form 8621 for each holding. We analyse your portfolio, prepare the required forms, and advise on elections and restructuring where they help.
ITIN & SSN application support
- Form W-7
Non-US spouses, dependants and investors frequently need a US taxpayer identification number before anything else can happen. We prepare ITIN applications alongside the returns that justify them and guide documentation requirements, so the application is done once and done right.
FAQ
Individuals & expats — common questions
I am a US citizen living abroad. Do I really have to file a US tax return every year?
In most cases, yes. The US taxes its citizens and green card holders on worldwide income regardless of where they live. If your income is above the filing threshold, you generally must file Form 1040 every year — even if you owe no US tax after exclusions and credits. Separate reporting, such as the FBAR, can apply even when no return is due.
I have not filed US returns for years. Will I face penalties?
Not necessarily. The IRS Streamlined Filing Compliance Procedures allow many taxpayers whose non-compliance was non-willful to catch up — typically three years of returns and six years of FBARs — with penalty relief for those who qualify. The right path depends on your facts, which is exactly what an initial consultation establishes.
What is the difference between the FBAR and Form 8938?
They are two separate reports of foreign financial accounts and assets, filed under different laws with different thresholds — the FBAR (FinCEN Form 114) with the Treasury, and Form 8938 (FATCA) with your tax return. Many taxpayers must file both. Filing one does not satisfy the other.
Will I be taxed twice — once abroad and once in the US?
Usually not, if your returns are prepared correctly. Tools such as the foreign earned income exclusion, the foreign tax credit and income tax treaties exist to relieve double taxation. Which combination is best depends on your income mix and country — choosing the wrong one can cost real money for years.
My spouse is not American. How does that affect my return?
A non-US spouse generally does not have to be brought into the US tax system, and in many cases keeping them out is the better choice. Filing status, elections under section 6013(g), and ITIN questions all come into play — we walk through the options as part of the engagement.
Work with us
Tell us where you live. We'll tell you what the IRS expects.
A short consultation is usually enough to map your filing obligations and quote a defined scope of work.