Still filing a US tax return from abroad? Here's what actually changes
Published October 21, 2026
If you're a US citizen or green card holder living outside the country, you generally still have to file a federal return every year, on your worldwide income, the same as if you lived in Miami. Moving abroad changes some of the mechanics — a later deadline, a few extra forms — but it doesn't end the filing requirement itself (IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad).
You usually get two extra months, automatically
If your tax home and main place of residence are outside the US and Puerto Rico on April 15, your federal return is due June 15 instead — no form needed to get that extension. You'll still owe interest on any unpaid tax from April 15, so paying an estimate by April 15 if you can is worth it even if you file in June (Publication 54).
The Foreign Earned Income Exclusion can erase tax on a real chunk of your wages
If you meet either the bona fide residence test (you were a genuine resident of a foreign country for a full tax year) or the physical presence test (330 full days abroad in any 12-month period), you can exclude up to $130,000 of foreign earned income for 2025 on Form 2555 (the exact cap adjusts for inflation most years — the current year's Form 2555 instructions show the up-to-date figure). This only applies to earned income — wages, salary, self-employment pay for work you actually did — not investment income or a pension.
If a foreign tax already took a bite, the Foreign Tax Credit can cover the rest
Form 1116 lets you credit foreign income tax you already paid against your US tax bill, dollar for dollar in most cases, instead of (or on top of, for income above the exclusion) the FEIE. Which one saves more money depends on your specific numbers — that's exactly the kind of comparison a preparer should run for you, not guess at.
The FBAR is a separate filing, not an income tax form — and it's easy to miss
If the combined balance of all your foreign financial accounts went over $10,000 at any single point in the year (even for one day), you have to file FinCEN Form 114 — not with your tax return, but separately and electronically with FinCEN. The deadline lines up with the regular tax deadline (April 15) but gets an automatic six-month extension to October 15, with no request needed. Missing it isn't a tax problem, exactly, but the penalties for not filing can be serious, so it's worth tracking even if you don't owe any tax at all.
Certain foreign assets may also need Form 8938
Depending on your filing status and where you live, specified foreign financial assets above a reporting threshold get disclosed on Form 8938, filed with your return. It asks about different things than the FBAR and has different thresholds, so the two forms aren't a substitute for each other — some filers need one, some need both.
Behind on filing?
If you didn't know you had to file and you're not currently under IRS examination, the Streamlined Foreign Offshore procedure lets eligible taxpayers catch up — generally the last 3 years of returns and 6 years of FBARs — with reduced or no penalties, instead of filing years of amended returns one at a time. It has specific eligibility rules, so this is worth a real conversation rather than assuming you qualify.
None of this replaces a preparer actually looking at your specific situation — where you live, how you're paid, which accounts you hold, and what country you're in all change the answer. We're not open for bookings yet, but if you want to know the moment we are, join the waitlist on thehome page.
Sources: IRS Publication 54; Form 2555 and instructions; Form 1116 and instructions; Form 8938 and instructions; FinCEN's FBAR line-item filing instructions. This is general information, not advice about your specific return.