U.S. and cross-border taxes, explained simply.
Most U.S. citizens keep U.S. tax obligations after moving abroad — and may take on new ones in their host country. U.S. tax content across the site is informed by James M. Cassidy, CPA, our contributing U.S. tax expert, with country-side perspective from our contributing specialists in Portugal, Spain, and Japan. Here’s an educational overview of how the pieces often fit together.
What tends to change when you move abroad
Your situation is unique, but several themes come up for almost everyone living overseas as a U.S. citizen.
- U.S. citizens generally continue to file U.S. returns regardless of where they live.
- Host-country residency can create a second set of reporting obligations.
- Tax treaties and credits may affect how the same income is treated in each country.
- Foreign accounts can trigger additional U.S. reporting requirements.
- Investment, retirement, and business income are often treated differently abroad.
Common tax topics
Filing from overseas
An overview of why U.S. filing often continues and what’s commonly involved.
Foreign income & credits
How exclusions, credits, and treaties can interact, in plain language.
Account reporting
General considerations around reporting non-U.S. accounts (FBAR, FATCA).
Investments abroad
Why some account types and funds are treated differently once you’re a resident elsewhere.
Retirement income
How pensions, Social Security, and withdrawals may be viewed across borders.
Cross-border estates
Why estate and gifting rules can differ between jurisdictions.
Common questions.
Can I still file U.S. taxes if I live abroad?
In many cases, yes — U.S. citizens are generally subject to U.S. filing requirements regardless of where they live. The specifics depend on your income and circumstances and are worth confirming with a qualified tax professional.
Will I be taxed twice on the same income?
Not necessarily. Mechanisms such as foreign tax credits, exclusions, and treaties are designed to reduce double taxation in many situations, but how they apply depends on your facts.
How do my U.S. investment accounts work once I'm abroad?
This depends on your host country and the account type. Some accounts and fund structures are treated differently once you're a tax resident elsewhere, so it's worth reviewing before you move.
When should I talk to a professional?
Generally before a move, before a major financial decision, and at least annually once you are abroad. A professional can help determine what actually applies to you.
A note on tax content
Tax content on this site is for general informational purposes only and does not constitute tax advice. Rules for U.S. citizens abroad depend on individual circumstances, country of residence, income sources, account structures, and applicable treaties — always consult a qualified tax professional in the relevant jurisdiction before making decisions.
Where does this fit in your move?
Start with the questionnaire and we’ll point you to the most relevant resources.
