What tax documents do I need for my U.S. return in the year I move back to America?
In the year you move back to America, you will need tax documents spanning both your foreign and U.S. employment, plus closing documentation for foreign accounts, property, and tax-sheltered plans. Dual-status or partial FEIE/FTC filing is common in the move-back year.
Documents to gather:
- W-2: U.S. employer earnings after move
- 1099s: Investment, brokerage, retirement distributions
- Foreign payslips: Monthly wage detail for pre-move period
- Foreign year-end wage statement (P60, T4, Lohnsteuerbescheinigung, PAYG)
- Foreign tax return: For FTC amounts and timing
- FBAR documentation: Maximum year balances on all accounts
- Form 8938 data: Specified foreign asset values
- Foreign retirement statements: Year-end balances for ongoing reporting
Forms typically filed in the move-back year:
| Form | Use |
| Form 2555 | Pro-rated FEIE for pre-move period |
| Form 1116 | FTC for foreign taxes paid on pre-move income |
| Schedule D / Form 8949 | Any property sales or investment liquidations |
| Form 8938 | If specified foreign assets still exceed the threshold |
| Fincen Form 114 | If accounts still aggregate over $10k |
Pro-rated FEIE for partial year:
- FEIE prorated by days qualifying under PPT or BFR
- Closing the 12-month window requires care around the move date
- BFR termination: Document return date and intent
Lease/property closure:
- Sale of foreign home: Section 121 exclusion analysis
- Lease cancellation: Typically, no tax impact
- Storage abroad: No U.S. tax impact
For move-back filing help, see our Returning to the U.S. Taxes.
Last updated on April 29, 2026
