Citizenship guide
US Citizens Working Abroad— Complete Tax Guide 2026
As a US Citizen, you remain on the hook for home-country tax filings no matter where you live. Here's how each major destination treats you.
Worldwide taxation — the US exception
You will file a US return every year — forever.
Form 1040
File annually regardless of residence. Worldwide income is reportable; the Foreign Tax Credit offsets most foreign tax already paid.
FEIE 2026
The Foreign Earned Income Exclusion can shield up to $126,500 of foreign-earned income from US federal tax — if you pass the Physical Presence or Bona Fide Residence test.
FBAR
File FinCEN Form 114 if your foreign bank accounts ever exceed $10,000 in aggregate at any point during the year.
Destinations