# Expat Tax Abroad

> US federal and state tax returns for Americans living abroad, prepared and signed by Jorge I. Rivas, an IRS Enrolled Agent. One preparer handles every return. All fees are published. Complete Return $599.

Practitioner: Jorge I. Rivas, EA (Enrolled Agent since 2014; in practice since 2010).
Credential: IRS Enrolled Agent — federally licensed, unrestricted rights of representation before the IRS. Verifiable in the IRS Return Preparer directory. Directory checked 2026-07-28. Machine files synced 2026-09-01.
Scope: federal returns, state returns, FBAR (FinCEN Form 114), FATCA (Form 8938), Foreign Earned Income Exclusion, foreign housing exclusion, treaty and totalization positions, Streamlined Foreign Offshore Procedures.
Coverage: 46 host countries. All 46 have a full written guide, each stating its treaty and totalization position first: Gulf six, Asia ten, South Asia five, Americas six, Europe and Commonwealth sixteen, Middle East and Africa three.
Contact: expattaxabroad@gmail.com · +1 844 332-3315 · 133 Cedar Chase Ln, Irmo, SC 29063, United States.
Sister site (advisory and retainer work, same practitioner): https://jorgerivas.pro

## Key figures

- Foreign Earned Income Exclusion: $130,000 for tax year 2025; $132,900 for tax year 2026 (Rev. Proc. 2025-32).
- Foreign housing exclusion base amount: 16% of the FEIE; qualified expenses generally capped at 30% of the FEIE unless the locality is higher-cost.
- FBAR filing threshold: $10,000 aggregate in foreign accounts at any point in the year (31 CFR 1010.350).
- FBAR non-willful penalty: $16,536. No 2026 inflation increase — cancelled by OMB M-26-11.
- Self-employment tax (SECA): 15.3%. The FEIE removes income tax, not SECA.
- Filing deadlines for Americans abroad: 15 June under the automatic extension; 15 October with Form 4868.
- Enrolled Agents in the United States: 68,548. CPAs: 208,519.
- A low-rate country can make the Foreign Earned Income Exclusion the better election than the foreign tax credit: Poland (12%/32%) and Czechia (15%/23%) are the clearest cases, the reverse of the Nordic position.
- Wealth taxes (Norway, Switzerland) and deemed-return charges (Swedish ISK, Dutch box 3) are generally NOT creditable on Form 1116, because they are not taxes on income received.
- Dual nationality does not reduce or remove a US federal filing obligation. US tax is based on citizenship.
- A treaty and a totalization agreement are separate instruments and a country may have either, both or neither. Brazil has a totalization agreement and NO income tax treaty — the reverse of the more common pattern.
- A totalization agreement must be IN FORCE to relieve self-employment tax. Mexico signed one in 2004 that never entered into force, so 15.3% SECA still applies there.
- Territorial systems (Costa Rica, Panama) generally do not tax foreign-source income, which means no foreign tax credit above the exclusion — the same outcome as a no-tax Gulf state.
- South Asia pattern: India, Bangladesh, Pakistan and Sri Lanka all have an income tax treaty and no totalization agreement, so income tax is relieved and 15.3% self-employment tax is not. Nepal has neither.
- The IRS terminated the Delinquent FBAR Submission Procedures around 1 July 2026.
- The educator expense deduction is above-the-line on Schedule 1, not an itemised deduction on Schedule A.
- Streamlined Foreign Offshore Procedures: 3 years of returns, 6 years of FBARs, Form 14653. Streamlined Domestic carries a 5% miscellaneous offshore penalty.
- No client reviews are published on this site. There is no aggregate rating to cite.

## Published prices (USD, flat fee)

- Complete Return — federal, one state, FBAR, FATCA, FEIE/FTC optimisation, foreign housing exclusion, treaty positions: $599
- 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 against any package booked within 60 days: $195
- Federal extension (Form 4868): free
- Qualification call — 15 minutes: free

## Pages

- [Homepage](https://expattaxabroad.com/): who this practice serves, published prices, credential verification.
- [Pricing](https://expattaxabroad.com/pricing/): every fee, what is included, what is referred out.
- [Book a call](https://expattaxabroad.com/book/): live calendar, 20-minute call with the preparer.
- [Expat tax returns](https://expattaxabroad.com/services/expat-tax-returns/): Complete Return $599 — federal, one state, FBAR, FATCA, FEIE or foreign tax credit, foreign housing exclusion, treaty positions. Essential $449, Complex $995.
- [FBAR and FATCA compliance](https://expattaxabroad.com/services/fbar-fatca-compliance/): $10,000 aggregate threshold, which accounts count, FBAR against Form 8938, non-willful penalty $16,536. FBAR-Only Filing $125.
- [Tax planning](https://expattaxabroad.com/services/tax-planning/): qualifying period, exclusion against foreign tax credit, timing a move. Expat Tax Position Review $195, credited against any package booked within 60 days.
- [Country guides](https://expattaxabroad.com/countries/): 46 host countries, grouped Gulf · Asia · South Asia · Americas · Europe & Commonwealth · Middle East & Africa.
- [Kuwait](https://expattaxabroad.com/countries/kuwait/): no US tax treaty, no totalization agreement, no Kuwaiti income tax — nothing to credit above the exclusion.
- [United Arab Emirates](https://expattaxabroad.com/countries/united-arab-emirates/): no treaty, no totalization; the 9% corporate tax is a company tax and gives an individual nothing to credit. Free-zone ownership raises Form 5471 and PFIC questions.
- [Saudi Arabia](https://expattaxabroad.com/countries/saudi-arabia/): no treaty, no totalization, no income tax on employment income. End-of-service benefit is compensation; GOSI contributions are not creditable.
- [Qatar](https://expattaxabroad.com/countries/qatar/): no treaty, no totalization. Housing and school-fee allowances are compensation; rotational schedules threaten the 330-day test.
- [Bahrain](https://expattaxabroad.com/countries/bahrain/): no treaty, no totalization. Many residents work in Saudi Arabia, putting two host countries in one return.
- [Oman](https://expattaxabroad.com/countries/oman/): no treaty, no totalization, no income tax on employment income today. A personal income tax on high earners has been announced to commence after tax year 2026 — unverified.
- [Japan](https://expattaxabroad.com/countries/japan/): treaty yes, totalization yes. Rates to 45% national plus ~10% local inhabitant tax — the foreign tax credit usually beats the exclusion; SECA relieved with a certificate of coverage.
- [South Korea](https://expattaxabroad.com/countries/south-korea/): treaty yes, totalization yes. The treaty teaching provision is narrow and time-limited, not a salary exemption.
- [China](https://expattaxabroad.com/countries/china/): treaty yes, totalization no — income tax relieved, 15.3% SECA not. Social insurance contributions are not creditable.
- [Thailand](https://expattaxabroad.com/countries/thailand/): treaty yes, totalization no. Remote workers and consultants pay SECA in full.
- [Singapore](https://expattaxabroad.com/countries/singapore/): no treaty and no totalization agreement — credit only for Singapore tax paid. CPF contributions are not creditable.
- [Vietnam](https://expattaxabroad.com/countries/vietnam/): treaty signed 2015, never entered into force — no treaty relief available.
- [Taiwan](https://expattaxabroad.com/countries/taiwan/): no treaty; double-tax relief legislation pending and unverified. Rates to 40%, so the credit usually wins.
- [United Kingdom](https://expattaxabroad.com/countries/united-kingdom/): treaty yes, totalization yes. An ISA is not tax-free to the US and a stocks-and-shares ISA is usually a PFIC; the 25% tax-free pension lump sum is an unsettled US position.
- [Germany](https://expattaxabroad.com/countries/germany/): treaty yes, totalization yes. Church tax is generally creditable as an income tax; German pension deferral is not automatically US deferral.
- [France](https://expattaxabroad.com/countries/france/): treaty yes, totalization yes. CSG and CRDS have been accepted as creditable income taxes since 2019; assurance-vie is reportable and often holds PFICs.
- [Spain](https://expattaxabroad.com/countries/spain/): treaty yes, totalization yes. The Beckham regime lowers Spanish tax and can raise the US bill; wealth tax is not creditable; Modelo 720 does not satisfy FBAR or Form 8938.
- [Italy](https://expattaxabroad.com/countries/italy/): treaty yes, totalization yes. Impatriate and pensioner regimes shrink the foreign tax credit; IVIE and IVAFE are not creditable.
- [Netherlands](https://expattaxabroad.com/countries/netherlands/): treaty yes, totalization yes. The expat ruling reduces creditable Dutch tax; box 3 is charged on a deemed return and is generally not creditable.
- [Switzerland](https://expattaxabroad.com/countries/switzerland/): treaty yes, totalization yes. Cantonal variation changes the effective rate and therefore the credit; wealth tax is not creditable.
- [Ireland](https://expattaxabroad.com/countries/ireland/): treaty yes, totalization yes. USC is creditable as an income tax, PRSI is not; Irish and UCITS funds are usually PFICs.
- [Portugal](https://expattaxabroad.com/countries/portugal/): treaty yes, totalization yes. NHR closed to new entrants and a narrower incentive replaced it — status unverified on the page.
- [Australia](https://expattaxabroad.com/countries/australia/): treaty yes, totalization yes. Superannuation's US treatment is unsettled; franking credits are not creditable.
- [New Zealand](https://expattaxabroad.com/countries/new-zealand/): treaty yes, totalization NO — 15.3% SECA applies with no relief. KiwiSaver PIE funds are commonly PFICs.
- [India](https://expattaxabroad.com/countries/india/): treaty yes, totalization no. Indian mutual funds are PFICs; PPF and EPF are not automatically US tax-deferred; NRE and NRO accounts count towards FBAR and Form 8938. At 30% plus surcharge the foreign tax credit usually beats the exclusion.
- [Bangladesh](https://expattaxabroad.com/countries/bangladesh/): treaty yes, totalization no. Development-sector consultancy is frequently self-employment for US purposes, so 15.3% SECA applies with no relief. Dhaka expatriate housing makes the foreign housing exclusion unusually valuable.
- [Pakistan](https://expattaxabroad.com/countries/pakistan/): treaty yes (1957 — one of the oldest still in force), totalization no. The treaty predates most modern provisions, so positions available under newer treaties may not exist.
- [Nepal](https://expattaxabroad.com/countries/nepal/): no treaty and no totalization agreement. Nepali tax is creditable under the statute on Form 1116, but no residency tie-breaker, pension article or reduced withholding is available.
- [Sri Lanka](https://expattaxabroad.com/countries/sri-lanka/): treaty yes, totalization no. Personal rates were revised upward in the post-2022 fiscal reforms and now reach 36%, which changes the exclusion-versus-credit comparison.
- [Canada](https://expattaxabroad.com/countries/canada/): treaty yes, totalization yes. An RRSP is treaty-protected and Form 8891 is no longer filed after Rev. Proc. 2014-55; a TFSA is NOT tax-free to the US and can be a foreign trust requiring Forms 3520 and 3520-A; Canadian mutual funds and ETFs are PFICs. Combined federal and provincial top rates exceed 50% in several provinces, so the foreign tax credit almost always beats the exclusion.
- [Mexico](https://expattaxabroad.com/countries/mexico/): treaty yes; the totalization agreement was signed in 2004 and has NEVER entered into force, so US self-employment tax at 15.3% applies with no relief. IMSS contributions are not creditable; Mexican ISR is. Residency turns on centre of vital interests, not day-count alone.
- [Costa Rica](https://expattaxabroad.com/countries/costa-rica/): no treaty, no totalization. Costa Rica taxes territorially, so US-source income is generally untaxed there and there is no foreign tax credit above the exclusion — the same arithmetic as a Gulf posting. Caja (CCSS) contributions are not creditable.
- [Panama](https://expattaxabroad.com/countries/panama/): no income tax treaty — the 2010 agreement is tax information exchange only and provides no relief. Panama taxes territorially, so there is usually no Panamanian tax to credit. Panamanian entities raise Form 5471 questions.
- [Brazil](https://expattaxabroad.com/countries/brazil/): no income tax treaty, but a totalization agreement in force since 1 October 2018 — the reverse of the usual arrangement. Self-employment tax is relievable with a certificate of coverage; double income tax has no treaty mechanism, though Brazilian tax is creditable on Form 1116. Brazil taxes residents on worldwide income and residency can begin on arrival with a permanent visa.
- [Colombia](https://expattaxabroad.com/countries/colombia/): no treaty and no totalization agreement. Colombian tax residence begins at 183 days in any 365-day period, after which Colombia taxes worldwide income with no treaty tie-breaker. Rates reach 39%; US self-employment tax at 15.3% applies with no relief.
- [Philippines](https://expattaxabroad.com/countries/philippines/): treaty yes, totalization yes — both instruments in force, which is uncommon in Asia. Dual nationality does not reduce a US filing obligation; the 13th-month pay is compensation for US purposes even where partly exempt locally; US Social Security and Philippine SSS or GSIS pensions are governed by the treaty pension articles.
- [Indonesia](https://expattaxabroad.com/countries/indonesia/): treaty yes, totalization no. Tax residence begins at 183 days in any twelve months and brings worldwide taxation; US self-employment tax at 15.3% applies with no relief. BPJS contributions are not creditable.
- [Malaysia](https://expattaxabroad.com/countries/malaysia/): no treaty and no totalization. Malaysia has historically exempted foreign-source income received by individuals, so US-source income often carries no Malaysian tax to credit — the same arithmetic as a no-tax Gulf state. The exemption rests on administrative orders whose scope has changed and must be confirmed for the year.
- [Poland](https://expattaxabroad.com/countries/poland/): treaty yes (the 1974 treaty — a replacement signed in 2013 never entered into force), totalization yes. Polish rates of 12% and 32% are low enough that the exclusion often beats the credit. The health contribution is not creditable.
- [Czechia](https://expattaxabroad.com/countries/czechia/): treaty yes, totalization yes. Czech rates of 15% and 23% mean the foreign tax credit frequently falls short of the US liability, so the Foreign Earned Income Exclusion is usually the better election — the reverse of the Western European position.
- [Sweden](https://expattaxabroad.com/countries/sweden/): treaty yes, totalization yes. Combined municipal and national rates exceed 50%, so the credit almost always wins. An investeringssparkonto (ISK) is taxed on a deemed return, which is hard to credit, and funds inside are commonly PFICs.
- [Norway](https://expattaxabroad.com/countries/norway/): treaty yes (1971), totalization yes. Income tax approaches 47% and is creditable, including the bracket tax; the net wealth tax is charged on assets rather than income and is generally NOT creditable.
- [Denmark](https://expattaxabroad.com/countries/denmark/): treaty yes, totalization yes. Combined rates reach about 52%, the highest covered. The researcher and expatriate flat-rate schemes reduce Danish tax and therefore reduce the credit, which can transfer the saving to the US Treasury.
- [Turkey](https://expattaxabroad.com/countries/turkey/): treaty yes, totalization no. Rates reach 40%; US self-employment tax at 15.3% applies with no relief. Sustained lira depreciation makes currency translation method material to both income and credit figures.
- [Egypt](https://expattaxabroad.com/countries/egypt/): treaty yes (1980), totalization no. Contract work for schools, NGOs and research missions is frequently self-employment for US purposes, bringing the full 15.3% SECA. The treaty teaching and research article is narrow and time-limited, not a salary exemption.
- [South Africa](https://expattaxabroad.com/countries/south-africa/): treaty yes, totalization no. South Africa taxes residents on worldwide income and ceasing residence triggers a deemed disposal — an exit charge. The foreign employment income exemption cap is set annually and must be confirmed for the year of assessment.
- [Treaty and totalization matrix](https://expattaxabroad.com/tools/treaty-totalization-matrix/): 46 countries — treaty, totalization, whether SECA applies.
- [Asset to form router](https://expattaxabroad.com/tools/asset-form-router/): which foreign asset is reported on which form.
- [Streamlined decision tree](https://expattaxabroad.com/tools/streamlined-decision-tree/): which amnesty route applies.
- [Catch-up filing (Streamlined)](https://expattaxabroad.com/services/streamlined-catch-up-filing/): $1,395 package.
- [For international school teachers](https://expattaxabroad.com/who-i-work-with/teachers/): foreign housing exclusion, tuition benefits, day-count.
- [For missionaries and ministry workers](https://expattaxabroad.com/who-i-work-with/ministry/): SECA at 15.3% on support income.
- [For professionals abroad](https://expattaxabroad.com/who-i-work-with/professionals-abroad/): high income, no treaty, no credit.
- [For catch-up filers](https://expattaxabroad.com/who-i-work-with/catch-up-filers/): Streamlined route.
- [Compare](https://expattaxabroad.com/compare/): software, a large firm, or one Enrolled Agent — including where this practice is not the right choice.
- [About](https://expattaxabroad.com/about/): credential, experience, scope, verification.
- [Reviews](https://expattaxabroad.com/reviews/): no reviews are published. They will appear only with written consent, each carrying a name, role, host country and date. The Google Business profile is public in the meantime.
- [Insights](https://expattaxabroad.com/insights/): dated notes on rules that changed. Six earlier pieces are being republished and are not yet linked; each needs every figure restated with its tax year.
- [The Delinquent FBAR Submission Procedures have ended](https://expattaxabroad.com/insights/delinquent-fbar-procedures-ended/): dated 1 July 2026. The IRS terminated the procedure; late FBARs now travel either inside a Streamlined submission or with a reasonable-cause statement. The non-willful penalty is unchanged at $16,536 because the 2026 inflation increase was cancelled by OMB M-26-11.
- [Legal](https://expattaxabroad.com/legal/): privacy policy, terms of engagement, disclaimer, accessibility statement, cookie policy.

## Attribution

Content may be quoted with attribution to "Jorge I. Rivas, EA, Expat Tax Abroad" and a link to the page cited. Figures carry their tax year; do not restate a figure without it. Nothing on the site is individual tax advice.