Services · Individuals & Expats
U.S. tax for individuals and expats
We prepare U.S. tax filings for Americans abroad, green card holders, and non-residents with U.S. income. We work in the international rules every day and explain what applies to your situation in plain language.
U.S. individual income tax returns
- Form 1040
- Form 1040-NR
- Form 2555
- Form 1116
We prepare annual U.S. returns for citizens, green card holders and residents worldwide, and Form 1040-NR for non-residents with U.S.-source income or U.S. real estate. This includes foreign salary and self-employment income, investment and rental income, pensions, and equity compensation.
The choice between the foreign earned income exclusion and the foreign tax credit depends on your circumstances. We review both options where it matters, because the election you make now can affect your returns for years.
Streamlined Filing Compliance Procedures
- 3 years of returns
- 6 years of FBARs
- Form 14653 / 14654
If you have fallen behind on U.S. filings while living abroad, or did not know you had to file, the IRS Streamlined Filing Compliance Procedures provide a structured route back to compliance, with penalty relief for taxpayers whose conduct was non-willful.
We prepare the full package: the delinquent returns, the FBARs, and the certification of non-willfulness on Form 14653 or Form 14654. This is an important filing, and we take care to prepare it correctly.
FBAR & FATCA reporting
- FinCEN Form 114
- Form 8938
Foreign bank and investment accounts, pensions and certain insurance policies trigger U.S. information reporting once thresholds are met: the FBAR with the Treasury and Form 8938 with your return. Penalties for missing these reports can be significant 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 consistent from year to year.
Foreign investments & PFICs
- Form 8621
Non-U.S. mutual funds, ETFs and certain pooled investments are often passive foreign investment companies (PFICs) for U.S. tax purposes. These carry unfavorable default taxation and require a separate Form 8621 for each holding. We review your portfolio, prepare the required forms, and advise on elections and restructuring where they help.
ITIN & SSN application support
- Form W-7
Non-U.S. spouses, dependants and investors often need a U.S. taxpayer identification number before other filings can proceed. We prepare ITIN applications on Form W-7 alongside the returns that support them, and we guide you through the documentation requirements so the application is complete the first time.
FAQ
Individuals & expats — common questions
I am a U.S. citizen living abroad. Do I have to file a U.S. tax return every year?
In most cases, yes. The U.S. 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 U.S. tax after exclusions and credits. Separate reporting, such as the FBAR, can apply even when no return is due.
I have not filed U.S. returns for several years. What are my options?
The IRS Streamlined Filing Compliance Procedures allow many taxpayers whose non-compliance was non-willful to catch up, typically with three years of returns and six years of FBARs, and with penalty relief for those who qualify. The right path depends on your facts. We review your situation in an initial consultation and explain which options apply.
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) is filed with the Treasury, and Form 8938 (FATCA) is filed 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 U.S.?
Usually not, when your returns are prepared correctly. The foreign earned income exclusion (Form 2555), the foreign tax credit (Form 1116) and income tax treaties are all designed to relieve double taxation. Which combination fits best depends on your income mix and country. We review the options with you and explain the reasons for our approach.
My spouse is not American. How does that affect my return?
A non-U.S. spouse generally does not have to be brought into the U.S. tax system, and in many cases that is the better choice. Filing status, elections under section 6013(g), and ITIN questions can all apply. We walk through the options with you as part of the engagement.
Work with us
Understand your U.S. filing obligations
A short consultation is usually enough to identify your filing obligations and set out a defined scope of work.