Skip to main content




Filing Information from ACA:


US Taxes Abroad for Dummies--basic information about filing from abroad (updated Jan. 2018) 


ID theft and US taxes


The IRS announces new "streamlined" procedures (June 2014)


International Tax Treaties (Treaty list updated February 2015)


Non-American Spouse: Claiming Spousal Exemption (Updated July 2012)


Non-American Spouse: US Tax Implications (Updated September 2014)


Obtaining/renewing an ITIN for non-US citizens (updated November 2017)


Taxation of Social Security Benefits (Updated March 2014)


Another New Tax Form for Americans Abroad (due to the Affordable Care Act)


Delinquent FBAR and Tax Filing Penalties




Official publications:

The IRS website has a large amount of useful information for overseas taxpayers. It is surprisingly comprehensive. Americans abroad preparing their tax returns will find these links especially useful.


ADCI Outreach Overseas Filing Guidelines (IRS Assistant Deputy Commissioner--International  pdf slide show, May 2016)


IRS Tax Tip 2016-49: Reporting Foreign Income: Eight Tax Tips from the IRS (March 2016)


Tax Responsibilities of US Citizens and Resident Aliens Living Abroad (Taxpayer Advocate Service, May 2016)


IRS International Tax Index (Nov. 2016)


IRS Publication 54, Tax Guide for US Citizens and Residents Abroad provides a general overview of tax filing regulations affecting Americans resident abroad. The IRS has also published a specific webpage for international taxpayers (For tax year 2017, filing in 2018)

Publication 54 in pdf format


IRS Works to Help Taxpayers Affected by ITIN Changes (revised Sept. 2017)


U.S. Government Civilian Employees Stationed Abroad (Publication 516, Updated September 2015)


IRS video presentations for taxpayers abroad (June 2015)


Some exceptions to FATCA reporting rules (Updated March 2016)


Comparison of form 8938 and fbar requirements (IRS May 2016) (Updated Sep. 2016) (Updated Sep. 2016) (Updated Jan. 2017)


Tips for U.S. Taxpayers with Foreign Income (historical content December 2014)


What You Should Know about the Additional Medicare Tax. IRS Tax Tip 2014-54 (historical content May 2015) Another IRS tax tip – related to the 0.9% additional Medicare Tax – which would affect self-employed Americans abroad


Four Things to Know about Net Investment Income Tax [NIIT]. IRS Tax Tip 2014-48 (historical content November 2014)


This ACA webpage and links were updated in January 2018.