U.S. Tax Forms for Expats: Which Ones You Need to File
You file a U.S. tax return from abroad if your gross income meets the filing threshold or you have $400 or more in net self-employment earnings. Living outside the U.S. doesn’t change the filing threshold. Income you exclude with the Foreign Earned Income Exclusion (FEIE) still counts toward the gross income filing threshold.
Each U.S. tax form for expats has its own trigger. This guide matches each form to the situation that requires it and links to that form’s guide. For who files and how filing works, see U.S. expat taxes.
Which U.S. Tax Forms Do Expats Need?
The forms you need to file a complete expat tax return start with Form 1040, or Form 1040-SR if you’re 65 or older. Many Americans abroad also file Form 2555 to claim the FEIE, which excludes up to $132,900 of foreign earned income for 2026, and/or Form 1116 to claim the Foreign Tax Credit. The FBAR and Form 8938 report foreign accounts and assets once they pass their thresholds, and Form 3520 reports large foreign gifts.
1. Forms for Your Income
| Form | What it reports | You may need it if | How you file it |
|---|---|---|---|
| Form 1040 or 1040-SR | Your worldwide income | Your income meets the filing threshold; 1040-SR is for ages 65 and older | This is your main return |
| Form 2555 | The FEIE and foreign housing exclusion | You have foreign earned income, a foreign tax home, and meet the bona fide residence or physical presence test | Attach to Form 1040 |
| Form 1116 | The Foreign Tax Credit | You paid foreign income tax on any type of income | Attach to Form 1040 |
| Schedule C and Schedule SE | Self-employment income and tax | You have $400 or more in net self-employment earnings; the FEIE doesn’t remove self-employment tax | Attach to Form 1040 |
| Form 8833 | A treaty-based return position | You take a treaty position that overrides U.S. tax law; some positions are exempt | Attach to Form 1040 |
Self-employed? See our self-employed expat tax forms checklist.
2. Forms That Report Foreign Accounts and Assets
| Form | What it reports | You may need it if | How you file it |
|---|---|---|---|
| FBAR (FinCEN Form 114) | Foreign financial accounts | Your foreign accounts total more than $10,000 at any time, including accounts you only have signature authority over | File online with FinCEN, separately |
| Form 8938 | Specified foreign financial assets | You file a return and, living abroad, hold more than $200,000 at year-end or $300,000 at any time ($400,000 or $600,000 joint); lower in the U.S. | Attach to Form 1040 |
| Schedule B, Part III | Whether you have foreign accounts or trusts | You have any foreign financial account or foreign trust connection, whatever the balance | Attach to Form 1040 |
Foreign pensions can count toward both, and our comparison of the FBAR and Form 8938 shows how they differ.
3. Forms for Foreign Businesses, Investments, Gifts, and Trusts
| Form | What it reports | You may need it if | How you file it |
|---|---|---|---|
| Form 5471 | Foreign corporations | You own or control 10% or more of a foreign corporation, or serve as an officer or director; filing categories vary | Attach to Form 1040 |
| Form 8865 | Foreign partnerships | You own 10% or more of, or control, a foreign partnership; filing categories vary | Attach to Form 1040 |
| Form 8858 | Foreign disregarded entities and branches | You own a foreign entity disregarded for U.S. tax, or operate a foreign branch | Attach to Form 1040 |
| Form 8621 | Passive foreign investment companies (PFICs) | You hold foreign mutual funds or ETFs treated as PFICs; some small holdings are exempt | Attach to Form 1040 |
| Form 3520 | Foreign gifts, inheritances, and trusts | You receive more than $100,000 from foreign individuals or estates, more than $20,573 from foreign corporations or partnerships (2026), or have transactions with a foreign trust | Mail to the IRS, separately |
These are common triggers, not every case. If you own a business abroad, our guide to foreign business tax reporting covers the full set of rules.
Frequently Asked Questions about U.S. Tax Forms for Expats
Form 5471 for foreign corporations, Form 8865 for foreign partnerships, Form 8621 for foreign mutual funds and ETFs, and Form 3520 for foreign gifts and trusts are usually the most complex expat tax forms. Each has several filing categories or calculations.
Expats who run their own business abroad usually file Schedule C and Schedule SE with Form 1040. A stake in a foreign corporation can require Form 5471, a foreign partnership Form 8865, and a foreign disregarded entity or branch Form 8858.
The main foreign asset disclosures are: Form 8938, Schedule B, Part III; Forms 5471, 8865, and 8858 for foreign businesses; Form 8621 for PFICs; and Form 3520 for foreign gifts and trusts. The FBAR, FinCEN Form 114, is filed separately with the Financial Crimes Enforcement Network (FinCEN), not the IRS.
2026 tax returns are due April 15, 2027, with interest on unpaid tax from that date. If your home and main place of business are outside the U.S. on April 15, you get an automatic extension to June 15, 2027, by attaching a statement, and Form 4868 filed by June 15 extends filing to October 15, 2027. The FBAR is due on April 15, with an automatic extension to October 15, and Form 3520 is due on the return’s due date but is mailed separately.
Your Situation Decides Which Forms You File
Form 1040 is the base of every expat return, and each form beyond it follows from what you earn, hold, and own abroad. For timing, see expat tax deadlines, Form 4868, and Form 2350, which gives extra time to meet the residence or presence test. Our FAQs cover the documents you’ll need and where to download IRS forms. If you’ve missed past years, our guide to Streamlined filing explains one way to catch up.
If you’re a U.S. citizen abroad or own a company overseas, Greenback’s accountants can prepare these forms with your return. Learn more about how we help U.S. citizens living abroad and foreign business owners.
Not Sure Which Rows Apply to You?
This guide gives general information about U.S. tax forms for Americans abroad. Filing requirements depend on your situation and change each year, so please consult a qualified tax professional before you file.
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