How Long Should I Keep My U.S. Tax Records as an Expat?
Keep your U.S. tax records for at least three years from the date you filed the return or two years from the date you paid the tax, whichever is later. Expats should keep records longer because foreign-related forms have extended statutes of limitations, and the IRS has more time to assess penalties on international filings (IRS: How Long Should I Keep Records?).
| Situation | Keep Records For |
| Standard return, no issues | 3 years from the filing date |
| You omitted more than 25% of your gross income | 6 years |
| You filed a fraudulent return | Indefinitely |
| You did not file a return | Indefinitely |
| Form 5471 (foreign corporation) | 6 years minimum (penalty assessment period) |
| FBAR (FinCEN 114) | 6 years from the due date of the report |
| Form 8938 (FATCA) | 3 years, but 6 if income omission applies |
| Property records (basis documentation) | As long as you own the property + 3 years after selling |
Why expats should keep records longer than 3 years:
- For foreign information returns (Forms 5471, 8865, and 3520), the statute of limitations does not begin until the form is filed. If you never filed it, the IRS can assess penalties indefinitely.
- FBAR records must be kept for 6 years from the report’s due date, per FinCEN regulations
- Foreign property basis: if you own foreign real estate, keep purchase documents, improvement receipts, and currency conversion records for as long as you own the property, plus 3 years after the sale
- Streamlined filers: keep all records supporting your 3 years of returns and 6 years of FBARs filed under Streamlined, plus the non-willful certification, for at least 6 years after filing
Practical recommendation for expats: keep everything for at least 7 years. The overlap of federal, state, FBAR, and international form statutes makes 7 years the safest single retention period. Digital copies (scanned PDFs) stored securely are acceptable.
For more, see our U.S. Expat Taxes guide.
Last updated on April 29, 2026
