Do I still file US taxes if I move abroad?
Usually, yes. The US taxes its citizens and green-card holders wherever they live. What the filing rules, deadlines and foreign account reports ask of you, and the exclusion and credit that can cut double tax.
In most cases, yes. The US taxes its citizens and resident aliens, including green-card holders, on their worldwide income, wherever they live. Moving abroad does not end your filing duty. It changes which forms you file, when they are due, and what relief you can claim.
The IRS says many Americans abroad can use special tax benefits, such as the Foreign Earned Income Exclusion, but only by filing a US return. This guide explains the rules so you know what to ask. It does not tell you what you owe or whether you must file.
Canadian or British? Canada and the UK tax you by where you live, not by your passport, so their rules work differently. In Canada, the CRA decides your residency status mainly from your residential ties: a home, a spouse or common-law partner, or dependants in Canada. Secondary ties count too, such as a Canadian bank account, driver’s licence or provincial health insurance. As a non-resident, you pay Canadian tax on income from Canadian sources. Form NR73 asks the CRA for its opinion on your status when you leave. In the UK, residence usually depends on how many days you spend there in the tax year (6 April to 5 April), under the Statutory Residence Test. Non-residents pay UK tax on UK income, such as a pension, rent, savings interest or wages, but not on foreign income. If you also hold US citizenship or a green card, the US rules below apply to you as well.
Who keeps filing
The IRS applies generally the same filing rules to US citizens abroad, including dual citizens, as to those at home. Green-card holders are covered too. Under the green card test, a lawful permanent resident stays a US tax resident until they give up the status in writing to USCIS, or USCIS or a federal court ends it. Leaving the US does not end it on its own.
The filing thresholds (tax year 2025)
You generally must file if your gross income from worldwide sources is at least the amount for your filing status. When you work this out, you count income you plan to exclude as foreign earned income or as a foreign housing amount.
These are the IRS figures for tax year 2025, the returns due in 2026. The IRS publishes the 2026 figures in its instructions for returns due in 2027.
| Filing status (age at end of 2025) | Gross income at which you generally must file |
|---|---|
| Single, under 65 | USD 15,750 |
| Single, 65 or older | USD 17,750 |
| Married filing jointly, both under 65 | USD 31,500 |
| Married filing jointly, one spouse 65 or older | USD 33,100 |
| Married filing jointly, both 65 or older | USD 34,700 |
| Married filing separately, any age | USD 5 |
| Head of household, under 65 | USD 23,625 |
| Head of household, 65 or older | USD 25,625 |
Self-employed people must also file if their net earnings from self-employment are USD 400 or more.
Deadlines when you live abroad
| What | Due | Extra time |
|---|---|---|
| Income tax return (Form 1040) | 15 April | Automatic 2 months, to 15 June, if you live outside the US and Puerto Rico and your main place of work is too. Attach a statement saying why you qualify. |
| More time to file | 15 June | File Form 4868 before 15 June for an extension to 15 October. |
| FBAR (FinCEN Form 114) | 15 April | Automatic extension to 15 October. |
An extension to file is not an extension to pay. Interest runs on any tax not paid by 15 April. When a date falls on a weekend or legal holiday, it moves to the next business day.
The Foreign Earned Income Exclusion (Form 2555)
The exclusion lets you leave some foreign earned income, such as wages or self-employment income, out of your US taxable income. The maximum is USD 130,000 for tax year 2025 and USD 132,900 for tax year 2026. The IRS adjusts it for inflation each year.
To claim it, your tax home must be in a foreign country, and you must meet one of two tests:
- Bona fide residence test. You are a bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year.
- Physical presence test. You are physically present in a foreign country or countries for at least 330 full days in any 12 consecutive months.
You claim it by attaching Form 2555 to your return. If your housing abroad is costly, you may also be able to exclude or deduct certain foreign housing amounts.
The exclusion covers only income from personal services you perform abroad. Investment income, such as interest and dividends, is not earned income. Pay from the US government to its own employees does not count either.
The Foreign Tax Credit (Form 1116)
If you pay income tax to the country you live in, the Foreign Tax Credit can reduce your US tax on the same income. You claim it on Form 1116. You can take foreign income taxes as a credit or as an itemized deduction. The IRS says the credit is better in most cases.
You cannot take a credit for foreign tax on income you exclude under the Foreign Earned Income Exclusion. So people often choose one approach or the other, or use each on different income. Which works better depends on your income and the country’s tax rates, so make that choice with a professional.
Reporting foreign bank accounts: the FBAR
If you are a US person with a financial interest in, or signature authority over, foreign financial accounts, you must file an FBAR when their combined value exceeds USD 10,000 at any time in the calendar year. The test adds up all your foreign accounts, so a salary paid into a single local account can cross the line.
The FBAR is FinCEN Form 114. You file it electronically with the Treasury’s Financial Crimes Enforcement Network (FinCEN) through its BSA E-Filing System. It does not go with your tax return or to the IRS. It is due 15 April, with an automatic extension to 15 October. You report accounts even if they earn no taxable income.
Reporting foreign assets: Form 8938 (FATCA)
Form 8938, the Statement of Specified Foreign Financial Assets, is a separate report that you attach to your income tax return. Filing it does not replace the FBAR. You may need to file both.
The thresholds are higher if you live outside the US:
| Who | Living outside the US | Living in the US |
|---|---|---|
| Unmarried, or married filing separately | More than USD 200,000 on the last day of the year, or more than USD 300,000 at any time | More than USD 50,000 on the last day, or more than USD 75,000 at any time |
| Married filing jointly | More than USD 400,000 on the last day of the year, or more than USD 600,000 at any time | More than USD 100,000 on the last day, or more than USD 150,000 at any time |
State taxes
Your state’s rules are separate from the federal ones. Some states can keep treating you as a resident after you move abroad, for example if you keep strong ties there. Each state sets its own tests, and they differ a lot. Before you leave, read your state tax agency’s guidance on moving away, and keep records of when you moved.
Self-employment tax and totalization agreements
Self-employed US citizens and residents generally pay US self-employment tax (Social Security and Medicare) abroad too, on net earnings of USD 400 or more. The Foreign Earned Income Exclusion does not reduce the income you count for it. Your new country may charge its own contributions too.
Totalization agreements aim to stop you paying into two systems on the same earnings. The SSA lists 31 countries, including Canada, the UK, Spain, Portugal, Japan and Australia. Some agreements assign self-employed people to their country of residence. Others let them stay in one system for a temporary period. A certificate of coverage proves which system you pay into. Mexico, Costa Rica, Thailand and the UAE are not on the list.
If you are behind on filing
The IRS runs the Streamlined Filing Compliance Procedures for people whose failure to report foreign assets and pay tax was not willful. The IRS defines that as negligence, inadvertence or mistake. A version for people living outside the US asks for:
- the most recent 3 years of delinquent or amended tax returns
- the most recent 6 years of delinquent FBARs
- a signed certification (Form 14653) that the failure was not willful
You must have been physically outside the US for at least 330 full days in one of the most recent 3 years, without a US home. The procedures are not open to people under IRS civil examination or criminal investigation. Read the IRS pages in full before you use them.
Giving up citizenship
Renouncing US citizenship takes an oath in person before a US consular officer abroad, and the State Department warns that your tax obligations may stay unchanged. It is a large, permanent step that this guide does not cover.
What to check next
- Pick your country first. Where you live sets your foreign tax and whether a totalization agreement applies. The visa route finder shows the residence routes open to you. The cost of living calculator shows what your income buys in each country.
- Read the tax section of your country guide. Spain, Portugal, Mexico, Japan, Dubai, Canada and our digital nomad visas guide each explain how that country taxes new arrivals.
- List your foreign accounts. Note each account’s highest balance in the year. You need this for the FBAR and Form 8938.
- Count your days. The physical presence test, your state and your new country may all ask where you spent each day.
When to get a professional. Speak to a tax adviser who knows both the US and your new country if you are self-employed, own a business or rental property, hold foreign pensions or investment funds, are married to a non-US spouse, or are behind on filing. Do it before your first year abroad, not after.
What catches people out
- The exclusion is not automatic. You get it only by filing a return with Form 2555 attached.
- The FBAR is a separate filing. It goes to FinCEN, not the IRS. Filing your tax return does not file it.
- Choosing the exclusion is sticky. Once you choose it, it applies to later years until you revoke it. If you revoke it, you need IRS approval to choose it again within 5 years.
This is general information, not legal, tax or immigration advice. Tax rules change each year. Check the IRS and FinCEN pages linked below, or speak to a qualified tax professional, before you act.