CPA Services for US Expats and Americans Living Abroad
Expat tax preparation, Foreign Earned Income Exclusion (FEIE), Foreign Tax Credit (FTC), FBAR and FATCA compliance, and IRS Streamlined Procedures for late filers.
Who This Is For
US citizens and green card holders living abroad, dual citizens, returning expats, US persons working for foreign employers, and Americans with foreign retirement accounts, foreign pensions, or foreign-domiciled business interests.
Top Tax Issues for US Expats
Worldwide income reporting requirement
US persons report worldwide income on Form 1040, regardless of where they live or earn it. Foreign salaries, foreign rental income, foreign business profits, and foreign investment income are all reportable.
FBAR (FinCEN 114) and FATCA (Form 8938) overlap
Two parallel foreign-asset reporting regimes with different thresholds: FBAR ($10K aggregate any-day) and Form 8938 (varies by filing status and residency, e.g., $200K end-of-year for single overseas filers). Many expats must file both.
Foreign retirement account complications
Foreign 401(k)-equivalents (UK SIPP, Canadian RRSP, Australian Super) often face different US treatment than the home country: passive foreign investment company (PFIC) rules can apply to underlying funds, requiring Form 8621.
State tax exposure after moving abroad
Some states (notably California and New York) aggressively pursue residency claims even after relocation. Proper severance of state ties: driver's license, voter registration, property: is required to break residency.
Strategies TS CPA Uses
Foreign Earned Income Exclusion vs Foreign Tax Credit decision
In low-tax jurisdictions, FEIE (Form 2555) excludes up to $130K (2025) of foreign wages. In high-tax jurisdictions, FTC (Form 1116) eliminates double taxation completely and may produce excess credits to carry forward 10 years. Modeling both each year is essential.
IRS Streamlined Filing Compliance Procedures
Non-willful late filers can come into compliance via Streamlined Foreign Offshore (no penalty for taxpayers meeting non-residency criteria) or Streamlined Domestic Offshore (single 5% miscellaneous offshore penalty). Three years of returns + six years of FBARs + Form 14653 / 14654 certification.
Totalization agreements to avoid dual SS contribution
The US has totalization agreements with 30+ countries that prevent dual Social Security contributions on the same wages. A Certificate of Coverage proves the exemption.
Strategic timing of retirement account withdrawals
Foreign pension and retirement account withdrawals can be timed to fall in years when FEIE / FTC absorbs the US tax, dramatically reducing lifetime tax on the same withdrawals.
Services for US Expats
International Taxation
Expert cross-border tax compliance for expats, foreign nationals, and global businesses, penalties prevented, treaties optimized.
Streamlined Domestic Offshore Procedures (SDOP)
Replace the full FBAR penalty stack with a single 5% offshore penalty. CPA-prepared SDOP submissions for non-willful filers.
Individual Tax Preparation
Tailored and accurate tax preparation, because your financial situation deserves more than a template.
Tax Planning & Strategy
Year-round, proactive tax planning that puts more money back in your pocket, not the IRS's.
Tax Forms US Expats Should Know
Key Tax Terms for US Expats
Foreign Earned Income Exclusion (FEIE)
A tax provision allowing qualifying US citizens and residents living abroad to exclude a portion of foreign-earned wages and self-employment income from US taxation.
Foreign Tax Credit (FTC)
A dollar-for-dollar credit on the US tax return for income taxes paid to a foreign country, designed to prevent double taxation.
FBAR (Report of Foreign Bank and Financial Accounts)
A FinCEN Form 114 filing required of US persons who hold foreign financial accounts with an aggregate value exceeding $10,000 at any point during the year.
FATCA (Foreign Account Tax Compliance Act)
A US law requiring foreign financial institutions and certain US taxpayers to report foreign financial accounts and assets to the IRS.
IRS Streamlined Filing Compliance Procedures
An IRS amnesty program for non-willful US taxpayers who failed to report foreign financial accounts and assets, allowing catch-up filing without standard penalties.
Related Articles
Controlled Foreign Corporation (CFC) Rules: The Complete Guide
What makes a foreign company a CFC, who counts as a U.S. shareholder, and how Subpart F, GILTI/NCTI, and Form 5471 tax U.S. owners. Updated for OBBBA.
Form 3520-A: Foreign Trust With a U.S. Owner Explained
Form 3520-A is the annual return for a foreign trust with a U.S. owner. Learn who files, the March 15 deadline, the substitute return, and the 5% / $10,000 penalty.
Form 5471 Filing Guide: Categories, Schedules & Penalties
Who must file Form 5471, the five filer categories, which schedules apply, the $10,000 penalty, and the open-statute trap for U.S. owners of foreign corporations.
Form 8854 & the U.S. Exit Tax: Expatriation Guide 2026
Renouncing U.S. citizenship or giving up a green card? Learn the covered expatriate tests, the Section 877A mark-to-market exit tax, the 2026 exclusion, and Form 8854.
Form 8992: How to Calculate GILTI / NCTI for 2026
Form 8992 computes a U.S. shareholder's GILTI, now NCTI, inclusion across all CFCs. Learn the calculation, the eliminated QBAI return, and how it ties to Form 8993.
GILTI (Now NCTI) Tax Guide: 2026 Rules After OBBBA
GILTI was renamed Net CFC Tested Income (NCTI). Learn the new 40% Section 250 deduction, the eliminated QBAI exemption, the 90% foreign tax credit, and how to file.
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