At What Income Level Do U.S. Expats Have to Start Filing a Tax Return?
U.S. expats must file a Form 1040 once their gross worldwide income exceeds the standard deduction for their filing status ($15,750 single, $31,500 MFJ for 2025 under the One Big Beautiful Bill Act) or once net self-employment earnings reach $400, whichever comes first. The thresholds are the same for Americans abroad as for Americans at home.
2026 filing thresholds by status:
| Filing status (2025 tax year) | Age under 65 | Age 65 or older |
| Single | $15,750 | ~$17,350 |
| Head of Household | $23,625 | ~$25,225 |
| MFJ (both under 65) | $31,500 | ~$32,800 (one) / ~$34,100 (both) |
| MFS | $5 | $5 |
| Self-employed (any status) | $400 net SE earnings | $400 |
Additional filing triggers regardless of income:
- Owing special taxes (AMT, household employment, HSA distributions)
- Receiving an Advance Premium Tax Credit through the ACA marketplace
- Net investment income tax liability
- Signature authority on foreign accounts triggering FBAR (separate from 1040 filing)
Expats should also file even below the threshold when:
- You want to claim a refund of withheld taxes
- You are running the FEIE clock (you must file to claim FEIE)
- You want to establish an audit trail for foreign asset reporting
FBAR (FinCEN 114) is a separate filing obligation triggered at $10,000 aggregate in foreign financial accounts, regardless of whether you owe income tax.
For more on filing requirements, see our Minimum Taxable Income breakdown and our U.S. Expat Taxes guide.
Last updated on April 30, 2026
