International tax
U.S. Expat Tax Services Worldwide
An American abroad files a U.S. return on worldwide income in every country, with no exceptions. What changes from one country to the next is which treaty applies, whether a totalization agreement covers self-employment, and what has to be reported. Hiltzik CPA handles the U.S. side of all of it from one firm.
What Changes by Country, and What Never Does
Most of an expat return does not depend on where you live. Three things do, and they are the three that get missed.
The same everywhere
The Filing Obligation Itself
Citizenship-based taxation does not bend for residence, and the reporting thresholds are fixed in statute.
- Form 1040 on worldwide income
- FinCEN Form 114 once foreign accounts together pass $10,000 at any point in the year
- Form 8938 above $200,000 at year end or $300,000 at any time, filing single from abroad
- Foreign earned income exclusion of $132,900 for 2026, or the foreign tax credit
Set by treaty
Which Country Taxes What
A treaty decides the questions that cost the most money, and the savings clause takes several of them back from U.S. citizens.
- Pensions, dividends, capital gains, government service income
- Residency tie-breakers when both countries claim you
- Which benefits survive the savings clause
- Whether a treaty-based return position must be disclosed on Form 8833
Set by agreement
Self-Employment Tax
About thirty countries have a totalization agreement with the United States. In a country without one, a self-employed American can pay into both systems on the same income.
- Which system your self-employment income belongs to
- The certificate of coverage that proves it
- Credit toward U.S. Social Security for years worked abroad
Often overlooked
The State You Left
Leaving the country is not the same as leaving a state. California, New York, Virginia and New Mexico are the ones that argue hardest.
- Domicile against statutory residency
- Ties that keep a state return alive after you go
- What to close, and when, before the move year ends
International tax
Not sure which of these applies to you?
Thirty minutes is usually enough to establish which treaty governs, whether you are exposed on an unreported account or fund, and what the return will cost.
Countries With a Dedicated Page
Where enough of our work is concentrated to be worth writing down, we have. Everywhere else is handled the same way, by the same firm.
Europe
United Kingdom
U.S.–U.K. treaty positions, ISAs and their U.S. treatment, and coordinating a U.S. return with a Self Assessment.
Europe
Germany
Treaty planning, the exclusion against the foreign tax credit, and FBAR compliance for Americans in Germany.
Europe
Spain
Modelo 720 foreign asset reporting, U.S.–Spain treaty benefits, and coordinated IRS and Hacienda compliance.
Europe
Portugal
Portuguese residence regimes and their U.S. treatment, treaty planning, and FBAR filing for Portuguese accounts.
U.S. territory
Puerto Rico
Act 60 decree planning, bona fide residency under section 937, and Form 8898 for U.S. citizens moving to the island.
Everywhere else
Any Other Country
Treaty or no treaty, agreement or no agreement, the U.S. filing obligation is the same and we handle it. Tell us the country and we will tell you what governs.
What Brings Most Clients to Us
A salaried expat return is routine work. These are the situations where the U.S. side gets expensive if it is handled casually.
Business owners
You Own a Company Abroad
A foreign corporation triggers Form 5471 and a foreign partnership triggers Form 8865, both carrying substantial penalties for a late or missing filing.
- GILTI and Subpart F inclusions before any distribution
- Entity classification elections, made in time
- Foreign tax credits at the right basket
Investments
You Hold Foreign Funds or a Pension
Most non-U.S. mutual funds and ETFs are passive foreign investment companies, taxed punitively unless an election is made early.
- Form 8621 and the QEF or mark-to-market election
- Foreign pensions: treaty-protected or a reportable trust
- Forms 3520 and 3520-A where a trust is involved
Real estate
You Own U.S. Property From Abroad
Rental income is withheld at gross unless a net election is filed, and a sale triggers FIRPTA withholding at closing.
- Section 871(d) net election
- FIRPTA withholding certificates before closing
- State filings in the property’s state
Transitions
This Is the Year You Moved
The move year goes wrong more often than any other. The tests you meet in year one set up every year after it.
- Dual-status returns
- Part-year state residency
- Bona fide residence against physical presence
Compliance
You Are Several Years Behind
Americans abroad who did not know they had to file are usually eligible for the Streamlined Foreign Offshore Procedures, which carry no penalty where the failure was non-willful.
- Three years of returns, six years of FBARs
- The non-willfulness statement
- Closes once the IRS contacts you first
Planning
You Are Considering Expatriation
The exit tax under section 877A turns on net worth, average tax liability and five years of compliance.
- Covered expatriate testing before the date, not after
- Form 8854 and the mark-to-market calculation
- Sequencing gifts and sales around the date
How It Works
Three steps, and you will know the fee before any work begins.
Step one
A 30-Minute Call
Where you live, what you earn and where, what accounts and entities exist, and what has been filed so far.
Step two
A Fixed Fee
A written scope and a flat fee covering the return and the international forms it requires. No hourly surprises.
Step three
Filing, and the Year Ahead
We file, and we tell you what to change before the next year rather than after it.
Common Questions
Do I have to file if I already pay tax where I live?
Yes. U.S. citizens and green card holders file on worldwide income regardless of where they live or where the tax was paid. The foreign tax credit and the foreign earned income exclusion are what usually bring the U.S. liability to zero, but they only apply on a filed return.
My country has no tax treaty with the United States. Does that change anything?
It removes some planning options and makes the foreign tax credit the main tool rather than a treaty position. It does not change the filing obligation, and it does not mean you are taxed twice in practice. It does mean the return needs more care.
Should I take the exclusion or the foreign tax credit?
It depends on the local rate, whether you have children eligible for the refundable child credit, whether you are contributing to a U.S. retirement account, and how long you plan to stay. Choosing the exclusion also has consequences for later years, because revoking it locks you out for five years without consent.
I have not filed in years. How much trouble am I in?
Usually less than you think, if you come forward first. The Streamlined Foreign Offshore Procedures require three years of returns and six years of FBARs and carry no penalty where the failure was non-willful. The program is not available once the IRS has already contacted you.
Can you handle my local return too?
No. We prepare the U.S. return, and the U.S. and Puerto Rico filings, in house, and we coordinate directly with your local accountant so the two sides agree. Most problems we fix started with two advisers who never spoke.
Book a 30-Minute Call
Bring the country, the income and the accounts. You will leave knowing what has to be filed and what it will cost.