Taxes for Individuals

US Citizens & Green Card Holders I Americans Living Overseas (U.S. Expats) I Student & Work Visa Holders

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Married Filing Jointly

Married couples can often benefit from filing a joint tax return. Combining income and deductions on one return usually provides a higher standard deduction, access to valuable credits, and lower overall tax rates.

Rental Property Investors

If you own rental property in the U.S., you’re required to report rental income and related expenses each year. Many costs are deductible, including mortgage interest, property taxes, insurance, repairs, depreciation, and property management fees.

Americans Abroad (Expats)

Living overseas doesn’t mean skipping your U.S. tax return – even if you’re also filing and paying taxes in another country. You are required to report your worldwide income, whether you’re employed by a foreign company, working abroad for a U.S. company, you are a freelancer or you collect Social Security abroad.

Self-Employed Individuals

Running a business subjects you to self-employment taxes. You may also need to make estimated tax payments throughout the year. This service includes business income reporting, expense tracking, and claiming deductions – such as the home office deduction, the self-employment tax deduction and/or the health insurance deduction.

Student & Work Visa Holders

If you’re in the U.S. on a student or work visa (F, J, M, or Q), you’re generally required to file a U.S. tax return — even if your income is limited or tax was already withheld. Non-residents must file Form 1040-NR to report U.S.-source income such as wages, scholarships, or stipends.

Do I have to file a tax return?

Most U.S. citizens and Green Card holders must file a tax return if their income is above certain thresholds, which vary depending on filing status, age, and type of income. Even if your income is below the filing requirement, you may still have to file — for example, to claim a refund of withheld taxes or refundable credits like the Child Tax Credit or Earned Income Credit.
U.S. citizens living abroad also generally must file a tax return, even if their income is below the foreign earned income exclusion amount ($126,500 for 2024) and even if it is taxed in another country. Filing ensures you can claim the Foreign Earned Income Exclusion (FEIE) or Foreign Tax Credit (FTC) to reduce double taxation.

Who is a resident alien and who is a nonresident alien?

  • Resident alien: Someone who has a green card or meets the Substantial Presence Test (based on days spent in the U.S.). Resident aliens are taxed like U.S. citizens on worldwide income.
  • Nonresident alien: Someone who does not meet either test. Nonresidents are only taxed on U.S.-source income.

This classification affects both filing requirements and which deductions or credits you may claim.

What are the filing deadlines for U.S. citizens living abroad?

  • Regular deadline: April 15
  • Automatic extension for expats: June 15
  • Further extension: October 15 (must be requested by filing Form 4868)

If you owe tax, interest accrues from April 15, even if you file later.

Which is better — claiming the standard deduction or itemizing deductions?

Most taxpayers take the standard deduction because it’s simpler and often larger than their itemizable expenses. However, itemizing may be more beneficial if you have significant deductible expenses such as:

  • Mortgage interest
  • State income taxes
  • Property taxes
  • Medical expenses
  • Charitable contributions

The rule of thumb: use whichever method lowers your taxable income the most.

What is the deadline to contribute to a traditional IRA account so I can deduct it on my tax return?

You have until the regular tax filing deadline (typically April 15) to make contributions for the prior tax year. Even if you file an extension, the contribution deadline does not extend beyond April 15.

How do I file if I am married to a foreigner?

  • The most common filing status for US citizens married to a non-resident alien is Married Fling Separately. You could also use Head of Household filing status if you have dependents living with you who have a US social security number. Filing jointly with a non-resident alien spouse increases your standard deduction, but remember that your non-resident alien spouse’s worldwide income will also be subject to US taxation.

Do I need to report foreign pensions or retirement accounts on my U.S. tax return?

Yes, in most cases. Foreign pensions and retirement accounts may be taxable and often require reporting under FBAR and/or FATCA rules. Failing to report them can result in penalties.

If I am self-employed abroad, do I still need to pay U.S. self-employment tax?

Generally you need to pay U.S. self-employment tax (Social Security and Medicare) on your net earnings, even if you exclude self-employment earned income on Form 2555 (up to the annual limit – $126,500 for 2024). In other words, you can exclude all your net earnings from income tax, but you may still owe U.S. self-employment tax — unless you live in a country with a Totalization Agreement that exempts you from paying into both systems.

What is more beneficial — the Foreign Tax Credit (FTC) or the Foreign Earned Income Exclusion (FEIE)?

Neither option is automatically better — it depends on individual circumstances such as the amount of foreign income earned, the foreign tax rates, and the type of income. Note that you cannot claim FEIE and FTC on the same income—income must be allocated between them.

  • Foreign Earned Income Exclusion (FEIE): Generally, if you live in a country where the foreign tax rate is lower (or zero) than the US federal tax rate, then you are usually better off by claiming the FEIE. It lets you exclude up to $126,500 (2024) of foreign earned income. If you claim the FEIE, you cannot claim the Additional Child Tax Credit.
  • Foreign Tax Credit (FTC): If you live and work abroad in a country where the foreign tax rate is higher than the US federal tax rate, then you are usually better off by claiming the FTC. You can use the taxes paid in a foreign country to reduce your U.S. tax liability. Claiming the FTC is a much simpler process than claiming the FEIE, and it also opens you up to other tax breaks in the US such as the Additional Child Tax Credit.

Many expats benefit from a combination of both, subject to certain rules.

Can I switch between the Foreign Tax Credit (FTC) and the Foreign Earned Income Exclusion (FEIE) without IRS permission?

You can generally move between claiming the Foreign Tax Credit (FTC) and the Foreign Earned Income Exclusion (FEIE) from year to year, but with an important rule: once you choose the FEIE and then revoke it, you usually cannot claim it again for the next five years without IRS approval. By contrast, the FTC does not have this restriction, so switching from FEIE to FTC and back again requires careful planning.

TAXES FOR INDIVIDUALS

  • Federal & State Tax Returns
  • Extensions (Form 4868)
  • Amended Returns
  • FBAR (FinCEN 114)
  • Foreign Earned Income Exclusion
  • Foreign Tax Credit
  • Electronic Filing
  • Post-File Support

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Online Tax Return Preparation

I will review your file and follow up with any comments or questions. Most returns are prepared and e-filed within 3 business days from receiving all required documents.

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I will email you a pdf copy of the return for review. As you approve the return, you will be able to electronically sign it.

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Post - File Support

If you receive a letter from the IRS or any state agency regarding the return that I prepared, you will get assistance at no additional cost to you.

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Foreign Asset Reporting

Have foreign accounts, pensions, or investments abroad?
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IRS Audit Representation

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ITIN Assistance

Need to file as MFJ with a foreign spouse?
Apply for an ITIN for your spouse and/or dependents, increase your deductions and enjoy lower tax rates!