Expatax Guide

Foundations

The base layer of expat tax: who must file, FBAR, FATCA, deadlines, state residency, ITIN. Start here if you're new to all of this.

  1. 01
    ITIN vs. SSN: which tax ID do you need?
    U.S. citizens use an SSN. Foreign spouses, foreign-citizen kids of expats, and other non-citizens with U.S. tax obligations use an ITIN — and the two unlock very different benefits. Here's the practical distinction.
    6 min readW-7SS-51040
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  2. 02
    Expat tax deadlines for tax year 2025 (filed in 2026)
    Every deadline an American abroad needs to remember in 2026: the automatic June extension, the regular October extension, the FBAR auto-extension, and what to do if you miss them. Calendar-ready.
    6 min read10404868FinCEN 114
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  3. 03
    State residency when you move abroad: how to actually leave
    Federal taxes follow you wherever you go — but state taxes only follow you if your state thinks you're still a resident. California, New York, New Mexico, Virginia, and South Carolina are aggressive about it. Here's how to actually sever residency.
    9 min read1040
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  4. 04
    Streamlined Filing Procedures for non-filers abroad
    If you're an American abroad who hasn't filed U.S. taxes or FBARs in years, the IRS has a program that lets you fix it cleanly — three years of returns, six years of FBARs, no penalties. Here's exactly how it works and who qualifies.
    10 min read104014653FinCEN 114
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  5. 05
    What is FATCA? Form 8938 explained
    FATCA is the 2010 law that turned every foreign bank into a U.S. tax informant. Form 8938 is your side of it. Here's what triggers it, how it differs from FBAR, and what happens if you've been missing it.
    9 min read8938FinCEN 114W-9
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  6. 06
    What is FBAR (FinCEN Form 114)?
    If your foreign bank balances ever crossed $10,000 combined, you owe the U.S. Treasury an FBAR — separate from your tax return. Penalties for missing it are brutal. Here's exactly what it is, who files, and how.
    9 min readFinCEN 1148938
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  7. 07
    Who must file U.S. taxes as an expat
    If you're a U.S. citizen or green-card holder living abroad, the IRS still expects a tax return. Here's exactly when you have to file, who's exempt, and what happens if you've been ignoring it.
    8 min read104025551116
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