Foundations

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.

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.

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.

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.

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.

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.

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.