Do US citizens living abroad have to file a US tax return?

Yes. The United States taxes citizens and green-card holders on their worldwide income regardless of where they live. If your gross income exceeds the standard filing threshold for your status, you must file Form 1040 every year — even if you owe no tax after the Foreign Earned Income Exclusion or foreign tax credits.

When is the tax deadline for Americans living abroad?

US taxpayers whose main home is outside the country on the regular April deadline receive an automatic two-month extension to June 15 to file. You can extend further to October 15 with Form 4868. But interest still accrues on any tax owed from the original April deadline, so extensions push the filing date, not the payment date.

What is the difference between FBAR and FATCA?

The FBAR (FinCEN Form 114) is filed with the Treasury when your foreign financial accounts exceed $10,000 combined at any point in the year. FATCA (Form 8938) is filed with your tax return when specified foreign assets exceed higher thresholds — starting at $200,000 for taxpayers abroad filing single. They overlap heavily, and many expats must file both.

Will I owe US tax if I already pay tax in my country of residence?

Often not — the Foreign Earned Income Exclusion and the foreign tax credit are designed to prevent double taxation. Many expats living in higher-tax countries wipe out their US tax bill entirely. But the filing obligation remains even when the tax owed is zero, and skipping the return forfeits those benefits.

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Expats / Expatriate Tax

Expatriate Tax Filing Requirements: What Americans Abroad Still Owe the IRS

US citizens and green-card holders owe a US tax return on worldwide income no matter where they live. Here's who has to file, the automatic June 15 deadline, and how FBAR and FATCA overlap.

SMAART Tax Team

February 10, 2026

7 min read

|Reviewed by Anthony Gonzalez, Enrolled Agent