Four situations, and the one thing each gets wrong.
Most returns from abroad are not wrong because of arithmetic. They are wrong because one election, one form or one day-count was missed.
01
International school teachers
The foreign housing exclusion on employer-provided housing is routinely missed. Dependent-tuition benefits are compensation and get misreported. A mid-year school move can break the 330-day physical presence test.
The Foreign Earned Income Exclusion removes income tax. It does not remove the 15.3% self-employment tax. Support raised as a self-employed minister is SECA income, and a totalization agreement rarely covers it.
You are almost certainly non-willful. The Streamlined Foreign Offshore Procedures waive the penalties: three returns, six FBARs, Form 14653. Most people in this position owe nothing once the return is prepared correctly.
High income, no local income tax, and usually no US tax treaty and no totalization agreement. Above the exclusion there is no foreign tax credit to fall back on, so the housing exclusion and the timing of the move decide the number.
Essential Return Federal + FBAR, single country, employment income
$449
Complex Return Self-employment, rental, investments, dual-status, or multiple countries in one year
$995
Catch-Up Package Streamlined: 3 returns, 6 FBARs, Form 14653, plus next year's Complete Return free
$1,395
FBAR-Only Filing Up to 5 accounts (+$45 per additional 5)
$125
Additional state return
$89
Expat Tax Position Review 45 minutes, written summary, credited in full against any package booked within 60 days
$195
Federal extension (Form 4868)
Free
Qualification call 15 minutes, bookable directly
Free
These are the prices. If your situation needs something outside them, you'll get the number before any work starts — not after. And an FBAR can always be filed free through FinCEN's own system; what you're paying for here is the review of whether it's the only thing you're missing.
Verification
Prepared and signed by Jorge I. Rivas, EA. You can verify the credential yourself in the IRS Return Preparer directory.
An Enrolled Agent is federally licensed and holds unrestricted representation rights before the IRS. There are 68,548 Enrolled Agents, against 208,519 CPAs. Nobody else in this category asks you to check.
Nothing goes here until a client has agreed to be named.
Four quotations used to sit here, carried over from the current site. They read as reviews of a consumer product rather than of a tax return, so they have been taken down rather than dressed up. Writing replacements myself is not an option I will take.
Meanwhile the Google profile is public and unedited, and the practice is verifiable in the IRS Return Preparer directory — which is a harder thing to fake than a quotation.
Yes. US citizens and green-card holders file a federal return on worldwide income, wherever they live. For tax year 2025 the Foreign Earned Income Exclusion is $130,000. Returns from abroad are due 15 June under the automatic extension, and 15 October if Form 4868 is filed. Foreign accounts may also require an FBAR.
FEIE 2025 · $130,000FEIE 2026 · $132,900Rev. Proc. 2025-32
Listed in the IRS Return Preparer directory. Checked 28 July 2026.
17 years in practice, 12 as an Enrolled Agent
In practice since 2010; Enrolled Agent since 2014.
Clients in [N — TBD] countries
46 host countries have a written guide on this site.
Free, and useful before you decide anything
I'll file your federal extension (Form 4868) at no charge.
It buys you until 15 October and costs nothing. Tell me your host country and your situation and I'll send the confirmation, plus the two figures that matter for your case.
Twenty minutes, with the person who will sign the return.
Bring last year's return if you have one, and the countries you were in. You'll leave the call knowing the filing route, the forms and the fee.
An IRS Enrolled Agent working only on US tax for Americans living abroad. I prepare and sign every return myself — 17 years in practice, 12 of them as an Enrolled Agent.