Expats, military and international taxes

How nonresident aliens are taxed on U.S.-source income, the 30% rate and treaty rates, and the 2025 filing due dates in Publication 519.

Which servicemember allowances and pay items are excluded from gross income, per IRS Publication 3 (2025), the Armed Forces' Tax Guide.

Who files Form 8865 under each of the four categories, the 50% and 10% tests, and the $10,000 penalty in the 2025 instructions (IRS).

What Form 8858 reports for a foreign disregarded entity or foreign branch, who files it, when it is due, and the penalties for missing it (IRS).

When a U.S. person must file Form 8621 for a passive foreign investment company, the five filing triggers, and the $25,000 Part I exception (IRS).

When a buyer must withhold on a foreign seller's U.S. real estate, the $300,000 and $1 million rules, the 20-day deadline, and Form 8288-A (IRS).

How Form 8233 lets a nonresident alien claim a tax treaty exemption from withholding on personal services pay, and the office or fixed base rule (IRS).

When a U.S. corporation with a 25% foreign owner must file Form 5472, what counts as a reportable transaction, the $25,000 penalty, and key dates (IRS).

Who files Form 5471 by category, the more-than-50% control test, the 10% shareholder test, and the $10,000 penalty in the 2025 instructions (IRS).

Who files Form 3520-A, the 15th-day due date, the substitute form rule, and the penalty in the 2025 instructions (IRS).

When a corporation must attach Form 1118, how excess foreign taxes carry back one year and forward ten, and when the election can be made or changed (IRS).

What Form 1042-S reports for foreign persons, who files it, the March 15 deadline, and what to check on the copy you receive (IRS).

How a dual-status tax year works, which income is taxed in each part of the year, and which return to file, per IRS Publication 519 (2025).

How combat zone and contingency service extends IRS deadlines for filing, paying, and other IRS actions, from Publication 3 (2025).

The substantial presence test counts your days in the United States over three years. Learn the 31-day and 183-day rules and the weights.

Pay for military service in a designated combat zone can be excluded from income. Learn which months count, how rank matters, and how it shows on Form W-2.

Active-duty members may deduct or exclude moving costs for a military order and permanent change of station. Learn the rules and how to report them.

Form 8938 reports foreign financial assets once they pass a threshold. Learn the 2025 thresholds, the penalty, and how it differs from the FBAR.

Form 3520 reports certain large gifts from foreign persons and certain dealings with foreign trusts. Learn who must file it and when it is due.

U.S. citizens and resident aliens living abroad may use Form 2350 to ask for more time to file. Learn who should file it and what it does not do.

Form 1099-DIV Box 7 shows foreign tax paid on your dividends. Learn Box 8 and the rule that can skip Form 1116 for small amounts.

Income tax you paid to another country may reduce your U.S. tax. Learn when Form 1116 is needed and when a simpler $300 or $600 rule may apply.

Have foreign bank accounts? The FBAR is a separate FinCEN report, filed online, not with your tax return. Learn the $10,000 test and due date.

U.S. citizens abroad usually must still file. Learn the 2026 foreign earned income exclusion limit, the 330-day test, and the June 15 extension.