SMAART Tax

Tax Services

Expats / Expatriate Tax

Filing obligations for Americans abroad

Global Income. U.S. Tax Obligations. Expert Guidance.

The U.S. taxes citizens and permanent residents on worldwide income, wherever they live. For expatriates and international business owners, that creates a complex web of filings, exclusions, credits, and treaty provisions.

Worldwide compliance that maximizes FEIE, foreign tax credits, and treaty benefits.

Core Directives

  • Worldwide compliance
  • Tax optimization
  • Offshore compliance

Ready when you are

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Operational Milestones

1

Assess

We review your residency status, income sources, foreign accounts, and international business interests to map your full tax profile.

2

Optimize & prepare

We identify every exclusion, credit, and treaty benefit, then prepare all required federal, state, FBAR, and FATCA filings.

3

Comply & advise

We ensure full offshore-disclosure compliance and provide ongoing guidance as tax law, residency, and business structures change.

Included Services & Outcomes

Expatriate tax compliance and filing (federal and state)
Foreign Earned Income Exclusion (FEIE) optimization
Foreign Tax Credit calculation and application
Tax treaty benefit analysis and implementation
Social Security and retirement contribution coordination
Estate and inheritance tax planning for international assets
Corporate and business tax strategies for international operations
IRS offshore compliance program guidance (FBAR, FATCA)

Expat Tax Penalties Add Up Fast

Unreported foreign accounts, missed FBAR filings, and incorrect treaty applications can trigger steep IRS penalties, often $10,000 or more per violation. Expert guidance is not optional when you earn or hold assets abroad.

Questions

Expats / Expatriate Tax FAQ

Do U.S. citizens abroad still have to file taxes?

Yes. The U.S. taxes citizens and permanent residents on worldwide income regardless of where they reside. Filing requirements apply even if you owe no tax due to exclusions or credits.

What is the Foreign Earned Income Exclusion?

The FEIE allows qualifying U.S. taxpayers living abroad to exclude a certain amount of foreign earned income from U.S. taxation — over $120,000 for 2024. SMAART ensures you qualify and maximize this benefit.

What is FBAR and do I need to file it?

FBAR (FinCEN Form 114) is required if you have foreign financial accounts with an aggregate value exceeding $10,000 at any point during the year. Penalties for non-filing can be severe, so SMAART ensures timely and accurate reporting.

Can digital nomads and remote workers use these services?

Absolutely. Digital nomads, freelancers, and remote workers earning income while living abroad face the same U.S. tax obligations. SMAART helps you stay compliant while leveraging available exclusions and credits.

What happens if I renounce my U.S. citizenship?

Renouncing citizenship triggers an expatriation tax, essentially a mark-to-market exit tax on your worldwide assets. SMAART provides planning and preparation to help you understand and manage the implications before and after renunciation.

Put SMAART Tax on your expats / expatriate tax

Book a free consultation. We'll review your situation, quote a fixed fee, and show you exactly what we'd do differently.