Worldwide income still matters
U.S. citizens and resident aliens generally remain subject to U.S. income tax reporting rules on worldwide income, subject to applicable laws and exceptions.
Live abroad with confidence. Stay on top of your U.S. tax obligations.
Moving overseas can create new career opportunities, international business possibilities, and a different way of life. But if you are a U.S. citizen living abroad, your U.S. tax responsibilities may continue even after you leave the country.
Foreign employment income, overseas investments, foreign bank accounts, and international business activities can make U.S. tax filing more complicated than a standard domestic return.
Intellgus provides specialized U.S. expat tax support to help Americans living abroad understand their filing obligations, organize foreign income records, evaluate applicable tax benefits, and manage international tax reporting requirements.
U.S. expatriate tax compliance involves more than reporting income earned overseas. Depending on your circumstances, you may also need to consider foreign tax credits, foreign financial account reporting, foreign business interests, and other international tax requirements. Intellgus helps clients organize and address these requirements through a focused expat tax service approach. Living abroad shouldn't mean navigating U.S. tax rules alone.
U.S. citizens and resident aliens generally remain subject to U.S. income tax reporting rules on worldwide income, subject to applicable laws and exceptions.
FBAR and Form 8938 are separate reporting regimes. Depending on the circumstances, a taxpayer may need to file both, in addition to a federal income tax return.
Whether you work for a foreign employer, run an overseas business, work remotely, or receive income from multiple countries, our services are designed around the tax considerations that come with living internationally. Preparation support is subject to the qualifications of the professionals performing the work and applicable requirements.
Eligibility for exclusions, credits, and specialized IRS procedures is fact-specific. No particular outcome or penalty relief should be assumed.
U.S. citizens living abroad may still need to file annual U.S. federal income tax returns, depending on their circumstances and applicable filing requirements. We help organize the information needed to address U.S. tax filing requirements while you live outside the United States.
The Foreign Earned Income Exclusion (FEIE) may allow eligible taxpayers to exclude a qualifying amount of foreign earned income from U.S. federal income taxation. For tax year 2025, the maximum exclusion is $130,000 per qualifying person; the limit is adjusted annually for inflation. Living abroad alone does not automatically qualify someone for this benefit. Eligibility generally requires a foreign tax home and either the bona fide residence test or the physical presence test. Under the physical presence test, a taxpayer must generally be present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.
If you pay qualifying income taxes to another country, you may be eligible to claim a foreign tax credit against certain U.S. tax liabilities. The credit can help reduce double taxation in appropriate circumstances, but it is not automatically available for every foreign tax payment.
U.S. persons may have foreign financial account reporting obligations even when those accounts generate little or no income. A U.S. person generally must file an FBAR when the aggregate value of foreign financial accounts in which they have a financial interest, or over which they have signature or other authority, exceeds $10,000 at any point during the calendar year, subject to applicable rules and exceptions. FBAR is separate from your federal income tax return. The FBAR is generally due April 15, with an automatic extension to October 15; no separate extension request is required.
Certain U.S. taxpayers living abroad may need to report specified foreign financial assets on Form 8938 under the Foreign Account Tax Compliance Act (FATCA). For specified individuals living abroad, the general Form 8938 threshold is more than $200,000 in specified foreign financial assets on the last day of the tax year, or more than $300,000 at any time during the year, for unmarried taxpayers or those married filing separately. For married taxpayers filing jointly, the general threshold is more than $400,000 at year-end or more than $600,000 at any time during the year.
Some Americans living overseas discover that they have missed one or more U.S. tax filing obligations. The appropriate next steps depend on the number of years involved, the taxpayer's income and reporting history, and the reasons returns or information reports were not filed. Certain taxpayers may qualify for IRS procedures designed for eligible taxpayers with delinquent international filing obligations. Eligibility is fact-specific, and no particular outcome or penalty relief should be assumed.
Working for a foreign employer, working remotely, or operating a freelance practice overseas does not automatically eliminate U.S. tax filing responsibilities.
The appropriate filing method and available services depend on your circumstances and the capabilities of the tax professional assisting you.
Annual U.S. filing review, worldwide income reporting, and international documentation.
Foreign wage reporting, foreign tax records, and FEIE or foreign tax credit evaluation.
Travel and residence documentation, remote income reporting, and cross-border considerations.
Business income, expenses, self-employment tax, and international reporting.
FBAR review, FinCEN Form 114 support, foreign income reporting, and Form 8938 considerations.
U.S. expat taxation involves issues that may not arise in a typical domestic return.
U.S. citizens and resident aliens generally remain subject to U.S. income tax reporting rules on worldwide income, subject to applicable laws and exceptions.
The foreign earned income exclusion and foreign tax credit may help eligible taxpayers reduce U.S. tax liability.
Foreign bank accounts and certain foreign financial assets can create reporting requirements separate from the regular income tax return.
International tax compliance often requires records from more than one country.
Your requirements depend on citizenship, residence, income type, foreign tax payments, investments, and account ownership.
Services depend on citizenship, residence, income type, foreign tax payments, investments, and account ownership.
We discuss where you live, the type of income you receive, your filing history, and the international tax questions affecting you before work begins.
We discuss where you live, the type of income you receive, your filing history, and the international tax questions affecting you.
We gather relevant information about foreign employment, self-employment, investments, foreign tax payments, and financial accounts.
Based on available information and the agreed scope, we identify U.S. tax returns and international reporting obligations that may apply.
We organize information needed to evaluate potentially relevant provisions, including the foreign earned income exclusion and foreign tax credit.
We provide the agreed tax preparation or compliance support, subject to the qualifications of the professionals performing the work and applicable requirements.
Where included in the engagement, we help identify documentation practices and recurring filing considerations for future tax years.
Living outside the United States can make it easier to overlook certain U.S. filing requirements. A review of your circumstances can help identify which requirements apply and what steps may be appropriate.
Living abroad should be an opportunity to focus on your career, family, and international goals—not a reason to remain uncertain about your U.S. tax responsibilities. Intellgus helps Americans living overseas organize their tax information, evaluate relevant reporting requirements, and navigate the U.S. expat tax compliance process. Whether you need annual tax return support, help understanding foreign income reporting, or a review of potentially missing filings, the right starting point is understanding your specific situation.
Organize worldwide income and foreign tax records
Evaluate FEIE, foreign tax credit, FBAR, and Form 8938 questions
Plan catch-up filing when prior years may be missing
Not sure whether you need FBAR, Form 8938, FEIE, or a foreign tax credit? Start with an expat tax review. Who prepares the return, and any professional credentials, are confirmed in the engagement scope.
The consultation organizes the first facts needed to scope the work.
The output depends on the agreed engagement.
Depending on your situation, you may need some of the following.
The cost depends on the complexity of your tax situation, the number of income sources, foreign accounts and assets, additional reporting requirements, and whether prior-year filings are needed. Contact Intellgus to discuss your circumstances and request a tailored scope of services.
Generally, yes, if they meet the applicable filing requirements. U.S. citizens generally remain subject to U.S. income tax rules on worldwide income while living abroad. The filing requirement depends on factors such as income, filing status, age, and other applicable rules.
Possibly. Paying foreign income tax does not automatically remove U.S. filing obligations or eliminate U.S. tax liability. Eligible taxpayers may be able to claim a foreign tax credit or use other applicable provisions to reduce double taxation.
The Foreign Earned Income Exclusion may allow eligible taxpayers to exclude a qualifying amount of foreign earned income from U.S. federal income taxation. For 2025, the maximum exclusion is $130,000 per qualifying person. Eligibility generally requires a foreign tax home and satisfaction of the applicable residence or physical presence test.
You may need to. An FBAR generally applies when the aggregate value of qualifying foreign financial accounts exceeds $10,000 at any point during the calendar year, subject to applicable rules and exceptions.
FBAR is a foreign financial account report filed electronically with FinCEN using Form 114. Form 8938 is an IRS information return used by certain taxpayers to report specified foreign financial assets. The requirements are separate, and some taxpayers may need to file both.
The cost depends on the complexity of your tax situation, the number of income sources, foreign accounts and assets, additional reporting requirements, and whether prior-year filings are needed. Contact Intellgus to discuss your circumstances and request a tailored scope of services.
.b3150dff.webp&w=3840&q=75&dpl=dpl_7AkBanQoZpPASsLGXqeUTyi1enEQ)
We streamline your operations and unlock smarter growth
opportunities without the chaos.
Book a free meeting with our experts and get a tailored plan for your team.