What tax forms do self-employed U.S. expats need to file each year?
Self-employed U.S. expats typically file Form 1040, Schedule C, Schedule SE, Form 2555 or Form 1116, and potentially FinCEN Form 114 (FBAR) and Form 8938, depending on foreign asset balances. The exact list depends on business structure, income, and whether foreign accounts or entities are involved.
Core filings for every self-employed expat:
- Form 1040: annual income tax return
- Schedule C: profit or loss from business (sole proprietors and single-member LLCs)
- Schedule SE: self-employment tax calculation
- Form 2555 (FEIE) or Form 1116 (FTC) or both
- Form 1040-ES: quarterly estimated tax payments if total tax exceeds $1,000
Foreign account and asset reporting:
- FinCEN Form 114 (FBAR): if foreign financial accounts exceed $10,000 aggregate at any point in the year
- Form 8938 (FATCA): if foreign financial assets exceed thresholds ($200k/$400k for singles/MFJ living abroad at year-end; higher for MFJ)
- Form 8621: if you hold a Passive Foreign Investment Company (PFIC)
Business structure add-ons:
| Structure | Additional forms |
| Multi-member foreign LLC (partnership) | Form 8865 |
| Foreign disregarded entity / foreign branch | Form 8858 |
| Foreign corporation (10%+ owner) | Form 5471, Form 8992 (GILTI) |
| U.S. LLC owned by foreign-resident | Form 5472 if single-member |
| Foreign gifts received | Form 3520 if over $100,000 from foreign individual |
Miss a form and penalties start at $10,000 per form for international information returns, even when no tax is owed.
For a walkthrough of each filing, see our self-employed expat filing guide.
Last updated on April 29, 2026
