Money

Expat Tax for US Citizens Abroad: What You Still Have to File

5 min read

In this guide
  1. Do US citizens abroad still have to file a US tax return?
  2. Which tools reduce the bill?
    1. Foreign earned income exclusion
    2. Tax treaties
  3. Which reports might apply to your foreign accounts?
  4. What if you cannot file on time?
  5. A checklist for expats
  6. Common mistakes
  7. Frequently asked questions
    1. Does living abroad cancel my US tax filing?
    2. Is the foreign earned income exclusion automatic?
    3. Do I need both the FBAR and Form 8938?
  8. Key takeaways
  9. Related guides
  10. Sources

Quick answer: Expat tax means the US tax duties that follow US citizens and resident aliens who live abroad. According to the IRS, you generally still file income, estate and gift tax returns and pay estimated tax as you would at home. Whether you must file depends on your income, filing status and age. Tools such as the foreign earned income exclusion can reduce what you owe, and reports such as the FBAR and Form 8938 may apply to foreign accounts.

Moving abroad does not take you off the US tax system if you are a US citizen or resident alien. That surprises most people, and it is why so many expats find out about their duties late. This guide is the map: what the IRS says you must do, which tools help, and which of our detailed guides covers each piece.

Do US citizens abroad still have to file a US tax return?

Generally, yes. The IRS says US citizens and residents living or travelling abroad generally must file income, estate and gift tax returns and pay estimated tax, in the same way as residents in the US. Whether you must file depends on your income, filing status and age. The IRS points to a table in chapter 1 of Publication 54: you generally must file if your worldwide gross income reaches the threshold for your filing status.

Note one detail that trips people up: income you exclude as foreign earned income still counts as gross income when deciding whether you must file.

Which tools reduce the bill?

Foreign earned income exclusion

You may be able to exclude part of your foreign earnings if you pass the bona fide residence test or the 330-day physical presence test. Read the foreign earned income exclusion explained for the three ways to qualify and for why you should check the current-year amount on the IRS site.

Tax treaties

Treaty benefits mainly help residents of treaty countries, and generally do not reduce US tax for US citizens, with certain exceptions. See US tax treaty benefits explained.

Which reports might apply to your foreign accounts?

Report Trigger Filed with
FBAR (FinCEN Form 114) Foreign accounts above $10,000 combined at any time in the year FinCEN, electronically. Due April 15, automatic extension to October 15
Form 8938 Foreign financial assets above thresholds. For people living abroad: more than $200,000 at year end or more than $300,000 at any time (single) Attached to your income tax return

They are separate. Form 8938 does not relieve you of the FBAR. Read FBAR filing requirements and Form 8938 and FATCA thresholds.

What if you cannot file on time?

The IRS says you can get an extension of time to file, and in some cases an extension to file and pay. It names an automatic two-month extension for taxpayers abroad, and links to a six-month extension and to an extension for claiming the foreign earned income exclusion. The page we reviewed does not explain their terms, so read the IRS page for the details. It also states that if you pay after the regular due date, interest is charged from the regular due date until the date the tax is paid.

The IRS also notes that some taxpayers living and working outside the US have until the 15th day of the 6th month to file Form 3520, a separate form for foreign trust and gift reporting.

A checklist for expats

  1. Work out whether your worldwide income reaches your filing threshold (Publication 54).
  2. Decide whether you qualify for the foreign earned income exclusion.
  3. Add up your foreign accounts for the FBAR test and the Form 8938 thresholds.
  4. Keep records of days spent abroad, and bank statements.
  5. Check deadlines and extensions on the IRS site before the due date.

If you are not a US person but earn US income, you are on the other side of the system: see nonresident alien tax and the substantial presence test.

Common mistakes

  • Assuming that leaving the US ends your filing duty.
  • Forgetting that excluded income still counts when you test whether you must file.
  • Missing the FBAR because the account is “only back home”.
  • Using last year’s exclusion amount.

Frequently asked questions

Does living abroad cancel my US tax filing?

Not by itself. The IRS says US citizens and residents abroad generally file as they would in the US.

Is the foreign earned income exclusion automatic?

No. You claim it, and the IRS lists Form 2555 as the related form.

Do I need both the FBAR and Form 8938?

Possibly. They have different triggers and are filed in different places.

Key takeaways

  • US citizens and resident aliens abroad generally still file US returns.
  • The foreign earned income exclusion and treaties can reduce tax, but they do not cancel filing.
  • FBAR and Form 8938 are separate foreign account reports.

This page is general information, not tax or legal advice. Confirm your position with the IRS or a qualified adviser. Last updated: October 2026.

Sources

  • IRS: U.S. Citizens and Resident Aliens Abroad, Filing Requirements
  • IRS: U.S. Citizens and Resident Aliens Abroad, Extensions of Time to File
  • IRS: Foreign Earned Income Exclusion
  • IRS: Summary of FATCA Reporting for U.S. Taxpayers
  • IRS: Report of Foreign Bank and Financial Accounts (FBAR)

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