International Tax Services for Individuals, Expats, and Dual Residents
Manage global income, foreign reporting, and cross-border tax compliance with confidence.
If you’re a U.S. citizen or resident living or working abroad, you may still be required to file U.S. Tax returns and report your worldwide income. Managing tax obligations across multiple countries can become complex, especially when foreign accounts, treaty rules and state residency issues are involved.
Expats, dual residents, green card holders, and globally mobile individuals may need to navigate foreign account reporting, treaty rules, and state residency issues all at once. RKL’s expat tax services help you understand your U.S. filing obligations, reduce double taxation, address foreign reporting requirements, and resolve prior-year compliance issues with a clear, coordinated approach.
Solutions for Expat Tax Services
RKL’s International Tax Team offers several solutions to help expats stay compliant with U.S. tax requirements while identifying strategies to reduce risk and manage tax liability.
Worldwide Income Reporting
• Report foreign wages, investments, rental income, pensions, and business income accurately
• Coordinate income sourcing, foreign tax credit planning, currency conversion, and required U.S. disclosures
• Align U.S. reporting with foreign tax filings where applicableState Tax Residency Planning
• Review domicile and residency exposure for individuals living abroad
• Assess continued state filing obligations
• Help plan departures from or returns to high-tax statesForeign Tax Credit Planning
• Reduce the impact of double taxation on income tax abroad and in the U.S.
• Analyze credit limitations, carryforwards, and timing considerations
• Coordinate foreign tax credit strategy with treaty and exclusion positionsForeign Bank Account Reporting (FATCA/FBAR)
• Determine whether which foreign bank account disclosures apply (FinCen 114 and/or Form 8938)
• Identify reportable foreign financial accounts and signature authority
• Prepare and coordinate filings and help maintain supporting documentationForeign Pension and Retirement Plan Reporting
• Analyze U.S. tax treatment of foreign pensions and retirement plans
• Review treaty positions and related reporting obligations
• Address potential Forms 3520 (Foreign Trust), 3520-A (Foreign Trust), and related compliance considerationsForeign Earned Income Exclusion Planning
• Evaluate eligibility for the Foreign Earned Income Exclusion (FEIE)
• Calculate housing exclusion and related tax benefits
• Coordinate usage of FEIE with foreign tax credit strategiesDual Residency and Treaty Planning
• Evaluate dual residency and treaty tie-breaker rules
• Address potential Forms 3520 and 3520-A Foreign Trust and Foreign Gifts, and related compliance considerations
• Coordinate treaty positions with foreign tax credit planningStreamlined Filing and Compliance Remediation
• Evaluate eligibility for streamlined filing compliance procedures
• Prepare amended or delinquent returns and FBARs
• Help mitigate penalties through structured remediation supportPFIC Reporting and Foreign Investment Analysis
• Identify foreign mutual funds, ETFs, and other investments that may be classified as a Passive Foreign Investment Company (PFIC)
• Prepare Form 8621 and address related income reporting requirements
• Evaluate available elections and reporting approaches to help reduce tax and compliance exposure • Analyze available tax elections and reporting approaches for tax or compliance mitigation
• Coordinate PFIC reporting with the individual return and broader foreign asset disclosures
Why RKL for Expat Tax Services
Coordinated cross-border individual tax guidance. International tax for individuals often involves more than an annual tax return. RKL helps expats, dual residents, and globally mobile individuals address worldwide income reporting, foreign tax credits, foreign asset disclosures, and treaty considerations within a single coordinated cross-border strategy.
Practical support for complex foreign reporting. FBAR filing requirements, Form 8938 (Foreign Financial Assets), foreign entity reporting, and foreign pension issues can quickly become overwhelming. Our International Tax Team helps you understand what applies, what needs to be filed, and how to document positions clearly and accurately.
Structured remediation for missed prior-year filings. Many international reporting issues are often discovered after a taxpayer has spent several years abroad. RKL helps you evaluate streamlined filing compliance procedures and other remediation options, with a focus on risk assessment, documentation, and restoring compliance under current law.
Frequently Asked Questions
Do I still need to file a U.S. tax return if I live outside the U.S.?
Yes, in many cases. U.S. citizens and certain residents are generally required to report worldwide income to the IRS even if they live abroad and pay tax in another country.
What triggers a filing requirement for FBAR?
An FBAR is generally required if the aggregate value of foreign financial accounts exceeds $10,000 at any time during the year. The rules can apply to accounts you own directly and, in some cases, accounts over which you have signature authority.
Is Form 8938 the same as an FBAR?
No. Form 8938 (Foreign Financial Assets) and the FBAR are separate reporting requirements with different thresholds, filing methods, and asset definitions. Some taxpayers may need to file both.
What is the foreign tax credit?
The foreign tax credit (Form 1116) may help reduce double taxation by allowing a credit for certain foreign taxes paid on income that is also subject to U.S. tax.
Should I claim the Foreign Earned Income Exclusion or the Foreign Tax Credit?
It depends on your facts and circumstances. In some cases, one approach produces a better result than the other, and in others, a combination may be appropriate. Modeling is important before making that decision.
What is a PFIC, and why is it important?
A Passive Foreign Investment Company, or PFIC, is generally a non-U.S. corporation that meets certain income or asset tests. Many foreign mutual funds, ETFs, and pooled investment vehicles may fall into this category for U.S. tax purposes. PFIC rules can result in complex reporting obligations and unfavorable tax treatment if not addressed properly. U.S. taxpayers with PFIC investments may need to file Form 8621 (Passive Foreign Investment Company) and evaluate available tax elections based on the facts and documentation available.
Do foreign pensions need to be reported in the U.S.?
Often, yes. Foreign pensions and retirement plans can raise both income tax and information reporting issues. Treatment varies depending on the country, plan structure and any applicable treaty provisions.
What happens if I missed FBARs or other international forms in prior years?
Missed filings can expose you to significant penalties, but there may be compliance options available. Depending on the facts, streamlined filing compliance procedures or other remedial measures may help you return to compliance.
Can I owe state tax even if I live abroad?
Yes. Some states apply aggressive residency rules based on domicile, property, family ties, or other connections, even if you no longer live in the U.S. full-time.
I have to pay U.S. Social Security taxes if I live and work abroad?
Generally, yes, unless the U.S. has a Totalization Agreement with your host country. These agreements prevent you from paying into both social security systems. If an agreement exists, you can obtain a Certificate of Coverage that exempts you from U.S. self-employment/Social Security taxes while paying into the local system
Have questions about your international tax situation?
Whether you are living abroad, managing dual-residency issues or trying to understand your U.S. filing obligations, RKL’s international tax team is here to help. Complete the form to connect with a specialist and start a conversation about your specific needs.