US Expat Filing Checklist: Returns and Foreign Accounts
An expat filing checklist should separate the income-tax return from foreign-account and entity reporting. A zero balance due on Form 1040 does not, by itself, remove the obligation to file either category.
By Justin Malone, Co-Founder & CEOSources and review notes
Editorial source review, September 17, 2026: IRS: US citizens and resident aliens abroad; IRS: foreign earned income exclusion; IRS Form 1116 instructions.
Quick Summary
An expat filing checklist should separate the income-tax return from foreign-account and entity reporting. A zero balance due on Form 1040 does not, by itself, remove the obligation to file either category.
Key Takeaways
Collect worldwide income before applying relief
US citizens and resident aliens abroad generally follow US worldwide-income filing rules.
Match forms to the actual facts
Form 1040: the individual income-tax return when filing is required.
Inventory foreign accounts and assets
The FBAR generally applies to a US person with a financial interest in or signature authority over foreign financial accounts when their aggregate value exceeds $10,000 at any time during the calendar year, subject to exceptions.
This article is part of our US Expat Tax Guide series. See also: Florida Residency for Expats
An expat filing checklist should separate the income-tax return from foreign-account and entity reporting. A zero balance due on Form 1040 does not, by itself, remove the obligation to file either category.
Collect worldwide income before applying relief
US citizens and resident aliens abroad generally follow US worldwide-income filing rules. Collect wages, self-employment receipts and expenses, interest, dividends, pensions, rentals and gains. Foreign slips may not follow the US tax year or US classification, so reconcile the underlying amounts instead of merely copying a foreign return.
Match forms to the actual facts
- Form 1040: the individual income-tax return when filing is required.
- Form 2555: a qualifying foreign earned income or housing exclusion claim.
- Form 1116: a foreign tax credit when required.
- Schedule C and Schedule SE: potentially relevant to self-employment.
- Foreign entity, trust or gift reporting: review separately if you own or transact with these arrangements.
This is a screening list, not an exhaustive form determination. Foreign corporations, partnerships, trusts and investments can create specialized obligations even when little income is distributed.
Inventory foreign accounts and assets
The FBAR generally applies to a US person with a financial interest in or signature authority over foreign financial accounts when their aggregate value exceeds $10,000 at any time during the calendar year, subject to exceptions. It is filed separately with FinCEN.
Form 8938 has different thresholds, definitions and filing conditions, including distinctions for eligible taxpayers living abroad. Filing one does not automatically satisfy the other. Record each account’s maximum value and the applicable currency conversion.
Check deadlines and payment separately
Qualifying taxpayers abroad may receive an automatic two-month extension to file and pay their federal income tax, but interest generally runs from the regular payment due date. Additional filing extensions do not automatically extend payment time. The FBAR has its own April 15 deadline with an automatic extension to October 15.
Confirm weekend, holiday and disaster relief for the applicable year. An extension to meet an FEIE qualifying period is another distinct procedure; it should not be assumed from a standard filing extension.
Close the state and foreign workstreams
Review any resident, part-year or nonresident state return based on domicile, statutory residence and source income. Then reconcile the foreign filing position and any later tax assessment that could alter a US credit. Use the credit record checklist and the prior-state review as separate next steps.
Sources and scope
- IRS: US citizens and resident aliens abroad
- IRS: foreign earned income exclusion
- IRS Form 1116 instructions
Source review: September 17, 2026. This guide explains general rules and preparation steps. Your filing position depends on your facts and the rules for the relevant tax year.
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Frequently asked questions
- Do I file if FEIE reduces income tax to zero?
- You may still need to file the income-tax return to claim the exclusion, as well as separate information reports.
- Does the FBAR replace Form 8938?
- No. They have different requirements and may both apply.
- Does an extension erase interest on unpaid tax?
- Generally no. Check the payment deadline and interest rules separately.
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