What We Do · Individuals & Expats

U.S. Tax Services for Individuals & Expats

U.S. tax planning and compliance for Americans abroad, green card holders, individuals with international financial interests, and non-U.S. persons with U.S. tax obligations.

Book an Expat Tax Consultation

Tax Advisory & Planning

Advice on the U.S. tax implications of income, investments, foreign assets, business interests, and changes in residency. We help individuals understand their options and plan for tax consequences before making important financial or personal decisions.

Relocation & Residency
- Pre-Departure Planning: Review U.S. tax implications before moving to or from the United States.
- Residency & Dual-Status Returns: Assess U.S. tax residency and the treatment of income during a year of transition.
- Expatriation & Exit Tax: Review covered expatriate status, potential exit tax exposure, and Form 8854 requirements.
- Foreign Earned Income & Tax Credits: Compare the Foreign Earned Income Exclusion and foreign tax credits based on your circumstances.
Book a Relocation Review
Foreign Investments & Assets
- PFICs & Foreign Funds: Assess passive foreign investment company exposure and available elections.
- Investment Income: Review the U.S. tax treatment of foreign dividends, interest, capital gains, and other investment income.
- Foreign Life Insurance: Assess the U.S. tax treatment of foreign cash-value life insurance policies.
- Foreign Assets & Accounts: Identify U.S. tax and reporting considerations for overseas accounts, investments, and other assets.
Review Your Investments
Pensions & Retirement
- Foreign Pension Accounts: Review the U.S. tax treatment of arrangements such as Canada's RRSP, Hong Kong's MPF, and Singapore's CPF.
- Retirement Income: Assess the U.S. tax treatment of pension income, withdrawals, and distributions.
- Withdrawal Planning: Consider the timing of withdrawals, foreign tax credits, and applicable treaty provisions.
Review Pension Treatment
Estate & Gift Tax Planning
- U.S. Estate Tax Exposure: Review potential U.S. estate tax implications of holding U.S. assets as a non-U.S. person.
- Gifts & Inheritances: Assess U.S. tax and reporting requirements for gifts, inheritances, and transfers involving foreign persons.
- Asset & Succession Planning: Consider U.S. estate and gift tax implications when structuring asset ownership or transferring wealth.
- Double Taxation: Review applicable treaty provisions and foreign tax relief where relevant.
Discuss Estate Exposure

Tax Compliance & Filing

Preparation of U.S. tax returns and international information reporting for Americans abroad, green card holders, individuals with foreign income or assets, and non-U.S. persons with U.S. filing obligations. We also assist with missed filings and specialized reporting requirements.

Annual U.S. Income Tax Returns

Preparation of annual returns covering worldwide income where applicable, foreign income, deductions, tax credits, and nonresident U.S. income.
- Form 1040 U.S. Individual Income Tax Return
- Form 1040-NR U.S. Nonresident Alien Income Tax Return
- Form 2555 Foreign Earned Income Exclusion
- Form 1116 Foreign Tax Credit
Start Your Return
Foreign Account & Investment Reporting

Reporting for foreign financial accounts, specified foreign financial assets, and investments subject to the PFIC rules.
- FinCEN Form 114 Report of Foreign Bank and Financial Accounts (FBAR)
- Form 8938 Statement of Specified Foreign Financial Assets
- Form 8621 Passive Foreign Investment Company (PFIC) Reporting
Check Reporting Thresholds
Foreign Business & Entity Reporting

Reporting for U.S. individuals with interests in foreign corporations and partnerships, where filing requirements apply.
- Form 5471 Certain Foreign Corporations
- Form 8865 Certain Foreign Partnerships
Ask About Entity Reporting
Trusts, Gifts & Specialized Filings

Specialized reporting for foreign trusts, reportable gifts, expatriation, and ITIN applications.
- Forms 3520 and 3520-A Foreign Trusts and Certain Foreign Gifts
- Form 709 U.S. Gift Tax Return
- Form 8854 Initial and Annual Expatriation Statement
- Form W-7 Application for IRS Individual Taxpayer Identification Number (ITIN)
Ask About Your Filing
Streamlined & Catch-Up Filings

Assistance for eligible taxpayers who need to bring prior-year U.S. tax returns and foreign account reporting up to date.
- Eligibility Review: Assess whether the IRS Streamlined Filing Compliance Procedures may be available.
- Prior-Year Returns: Prepare required delinquent or amended tax returns.
- Foreign Account Reporting: Prepare outstanding FBARs and other required disclosures.
- Non-Willful Certification: Assist with the required certification under the applicable procedure.
Check Streamlined Eligibility

The forms and filing requirements depend on your individual circumstances. We review your situation before confirming the scope of work.

Where Are You Based?

Your U.S. tax obligations can look different depending on where you live, work and hold assets.

Choose your location to explore the tax considerations relevant to you.

IRS Compliance Tool

Which U.S. tax forms apply to your situation?

Select the items that match your income, accounts and assets to preview your likely U.S. reporting requirements and foreign disclosure forms.

Your situation I am a U.S. citizen or green card holder living outside the United States I hold bank, brokerage or investment accounts outside the United States I hold foreign funds, ETFs, unit trusts or a cash-value insurance policy I have a foreign pension or retirement account — RRSP, MPF, CPF or similar I own part of a company or partnership outside the United States I have received a large gift or inheritance from abroad, or I am involved with a foreign trust I am not a U.S. person, but I have U.S. income or property, or plan to move there I am giving up U.S. citizenship or a long-held green card I have not filed U.S. returns or FBARs for several years

FAQ

U.S. tax for individuals and expats: common questions

Do I have to file U.S. taxes if I already pay taxes in my country of residence?

Bottom line Paying tax in another country does not usually remove your U.S. filing obligation, but it may reduce the U.S. tax you ultimately owe.

In most cases, U.S. citizens and green card holders remain subject to U.S. tax on their worldwide income even when they live abroad and pay tax in another country. Whether a U.S. return is required depends on your filing status, income and other circumstances. Being required to file is separate from whether additional U.S. tax is due: the Foreign Earned Income Exclusion (Form 2555), Foreign Tax Credit (Form 1116) and applicable tax treaties may reduce or eliminate double taxation, depending on the type of income and the country involved.

What happens if I haven't filed U.S. tax returns in several years?

Bottom line Being behind does not necessarily mean you need to file every missed year, but the correct catch-up procedure depends on your circumstances.

If you are a U.S. taxpayer living outside the United States and your failure to file was non-willful, the IRS Streamlined Filing Compliance Procedures may provide a way to catch up. For qualifying taxpayers, the process generally involves three years of tax returns and six years of FBARs, together with a non-willful certification. The certification on Form 14653 or Form 14654 is signed under penalty of perjury, so eligibility and the filing history should be reviewed carefully before proceeding.

Does my local retirement account — such as an MPF, CPF or RRSP — need to be reported to the IRS?

Bottom line A foreign retirement account may have U.S. reporting obligations even when you have not withdrawn any money, and its tax treatment depends on the specific account and country.

It may. Foreign retirement arrangements can give rise to FBAR, FATCA and other U.S. reporting requirements, even where no funds have been withdrawn. The U.S. tax treatment of the account itself is a separate question. For example, Canadian RRSPs and RRIFs can receive specific treaty treatment, while retirement arrangements in jurisdictions without a comprehensive U.S. income tax treaty may require a different analysis. The plan terms, your contributions and the applicable U.S. rules all matter.

What is the difference between the FBAR and Form 8938?

Bottom line FBAR and Form 8938 are different filings, and having to file one does not mean the other is automatically satisfied.

They are separate U.S. reporting requirements with different rules, thresholds and filing procedures. The FBAR (FinCEN Form 114) is filed electronically with FinCEN, while Form 8938 is filed with your federal income tax return. Depending on your circumstances, you may need to file one, the other or both. Filing one does not replace the other.

My spouse is not American. How does that affect my U.S. tax return?

Bottom line A non-U.S. spouse does not automatically become a U.S. taxpayer, but your choice of filing status can affect both the reporting and the tax result.

A non-U.S. spouse is not automatically subject to U.S. tax simply because they are married to a U.S. citizen or green card holder. Your filing status, whether to make an election to treat your spouse as a U.S. resident, and whether an ITIN is needed can all affect the available filing options. We can review the alternatives based on your income, residence and family circumstances.