Contents
International Taxpayers
- irs.gov/individuals/international-taxpayers
- irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad
- “Many Americans living abroad qualify for special tax benefits, such as the foreign earned income exclusion and foreign tax credit, but they can only get them by filing a U.S. return. For further details, see Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.”
- On Filing:
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Electronic filing (e-file)
Taxpayers with an AGI (Adjusted Gross Income) within a specified threshold can electronically file their tax return for free using Free File. Taxpayers with an AGI greater than the specified threshold can use the free file fillable forms, the e-file by purchasing commercial software, or the authorized IRS e-file provider locator service. A limited number of companies provide software that can accommodate foreign addresses.
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- irs.gov/individuals/international-taxpayers/us-citizens-and-residents-abroad-filing-requirements
- Foreign currency
- Exchange rates info is collected in our Exchange Rates / Växelkurser – page, and for US especially US_Perspective_IRS_Taxes-Related section.
- Gross income
- Report of foreign bank and financial accounts
- “File the FBAR electronically through the BSA e-file system. For questions, see FinCEN’s website for contact information.”
- Foreign currency
- irs.gov/forms-pubs/about-publication-54
Filings
- irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad
- When to file
- Where to file
- irs.gov/individuals/international-taxpayers/us-citizens-and-residents-abroad-filing-requirements
- irs.gov/filing/free-file-do-your-federal-taxes-for-free
- Amerikanska medborgare bosatta utomlands måste deklarera i USA –
lawline.se/answers/amerikanska-medborgare-bosatta-utomlands-maste-deklarera-i-usa
Tax Treaty Documents
- General: irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
- Finland
- Italy
- Portugal
- Spain
- Sweden
Social Security Totalization Agreements
- Social Security Totalization Agreements –
ssa.gov/policy/docs/ssb/v78n4/v78n4p1.html - greenbacktaxservices.com/knowledge-center/totalization-agreements-tax-treaties/
- Totalization agreements, also known as social security agreements, are international treaties that establish rules for which countries should receive an expat’s social security contributions. This protects US expats from having to pay social security tax to their host country and the US—a form of double taxation.