IRS Enrolled Agent specialising exclusively in US tax for Americans living abroad. Prepares and signs every return personally. In practice since 2010; Enrolled Agent since 2014.
Federal, one state, FBAR, FATCA, FEIE/FTC optimisation, foreign housing exclusion, treaty positions
Federal and FBAR, single country, employment income
Self-employment, rental, investments, dual-status, or multiple countries in one year
Three returns, six FBARs, Form 14653, plus next year's Complete Return free
Up to five accounts; $45 per additional five
45 minutes, written summary, credited against any package booked within 60 days
Do Americans living abroad have to file US taxes?
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.
What is the FBAR penalty for a non-willful failure to file?
$16,536. The 2026 inflation increase was cancelled by OMB M-26-11. An FBAR can be filed free through FinCEN's own system.
Does the Foreign Earned Income Exclusion remove self-employment tax?
No. The exclusion removes income tax, not the 15.3% self-employment tax. Where no totalization agreement covers your host country, SECA applies to net self-employment income.
Why flat fees instead of an hourly rate?
So you can decide with the number in front of you. The fee is quoted before work starts and invoiced exactly as quoted. A Complete Return is $599, an Essential Return $449, a Complex Return $995.
What if my return turns out to be more complicated than it looked?
The package follows the return. If the facts move you from Complete to Complex you get the new number before any work starts, not as a surprise on the invoice.
Yes. Fifteen minutes, bookable directly on the calendar, no card and no obligation.
Do you charge to file a federal extension?
No. Form 4868 is filed free, whether or not you go on to book a return.
Host-country returns, renunciation and expatriation (Form 8854), and groups of operating entities with payroll. Those are referred out.
Do I count the highest balance or the year-end balance for an FBAR?
The highest balance in the year for each account, totalled across every account. The $10,000 threshold is the aggregate, not per account, and a closed account still counts at its highest balance.
Which accounts do people miss on an FBAR?
A joint account with a spouse, an account you only have signature authority over, a foreign pension or provident fund, a brokerage account held abroad, an employer or church account you sign for, and an account closed mid-year.
If I can file an FBAR free, why pay for help?
For most people you should not. The fee buys the judgement about which accounts count and whether Form 8938 was also required, not the typing. FinCEN files the FBAR itself at no cost.
Yes. The FBAR is a report, not a tax. It is due whenever foreign accounts crossed $10,000 in aggregate at any point in the year, whatever your income was.
Three years of federal returns and six years of FBARs under the Streamlined Foreign Offshore Procedures, together with Form 14653 certifying that the failure was non-willful. Not every year since you left.
Will the IRS penalise me for filing late?
Under the Streamlined procedure the failure-to-file, failure-to-pay and FBAR penalties are waived where the failure was non-willful. Filing voluntarily, before IRS contact, is what keeps you inside the procedure.
Most people in this position owe little or nothing once the Foreign Earned Income Exclusion and the foreign housing exclusion are claimed properly. Any tax due for the three years is paid with the submission.
Can I still use the Delinquent FBAR Submission Procedures?
No. The IRS terminated the Delinquent FBAR Submission Procedures around 1 July 2026. Late FBARs now travel with a Streamlined submission or a reasonable-cause statement.
What if the IRS has already contacted me?
Streamlined is probably closed, and the first conversation should be with a lawyer rather than a preparer.
Before the year closes. After 31 December the qualifying period, the election and the timing of a move are already fixed, and the return can only report what happened.
Can I switch from the Foreign Earned Income Exclusion to the foreign tax credit?
Yes, but revoking the exclusion binds you for five years without IRS consent, so it is decided deliberately rather than by default.
Does the exclusion stop me funding an IRA?
Excluded income does not count as compensation for IRA purposes. Claiming the foreign tax credit instead keeps the income included.
Is the Expat Tax Position Review fee credited against a return?
Yes, $195 in full against any package booked within 60 days of the review.
My school pays for the apartment. Is that taxable?
The value of employer-provided housing is foreign earned income and goes on the return. It is also a qualified housing expense, so the foreign housing exclusion on Form 2555 removes most of it. Reported without the exclusion claimed, you pay tax on housing you did not choose.
Do free school places for my children count as income?
Yes. Dependent tuition benefits are compensation, belong in foreign earned income, and increase the amount the Foreign Earned Income Exclusion has to cover.
I changed schools mid-year. Does that break the exclusion?
Not automatically. The 330-day physical presence test runs over any rolling twelve-month period, so in a year with a mid-year move the qualifying period must be chosen deliberately rather than assumed to be the calendar year.
Can I claim the educator expense deduction from abroad?
It is an above-the-line deduction on Schedule 1, so you do not need to itemise to take it. It is not a Schedule A itemised deduction.
The Foreign Earned Income Exclusion covered my income. Why do I still owe tax?
The exclusion removes income tax, not the 15.3% self-employment tax. Support raised as a self-employed minister is SECA income and Schedule SE still has to be computed.
Is a designated housing allowance tax-free?
A properly designated parsonage or housing allowance is excluded from income tax but remains inside the self-employment tax base.
Does a totalization agreement solve the self-employment tax problem?
Sometimes, but most fields of service have no agreement at all, and where one exists self-employment is treated differently from employment.
Is half the self-employment tax deductible?
It is deductible against income tax, which is worth nothing when the exclusion has already removed the income tax.
I pay no local income tax. Does that make my US return simpler?
It makes it more expensive. With no host-country tax there is no foreign tax credit, so every dollar above the Foreign Earned Income Exclusion — $130,000 for tax year 2025 — is taxed at US rates with nothing to credit against it.
How much rent can the foreign housing exclusion remove?
Qualified housing expenses above 16% of the exclusion, capped at 30% of the exclusion unless the city is a designated higher-cost locality.
My completion bonus was paid after I left. Which year does it belong to?
It can be foreign earned income of the year it was earned, or fully taxable US income. The contract wording and the payment date decide it.
I have not lived in my old state for years. Do I still file a state return?
Possibly. A driving licence, a voter registration or a house that has never been let can keep a filing obligation open. One state is included in the $599 Complete Return; each additional state is $89.
Three years of federal returns and six years of FBARs under the Streamlined Foreign Offshore Procedures — not every year since you left.
That the failure to file came from not knowing the obligation existed rather than from a decision to hide income. Form 14653 certifies it, and it is the document that carries the penalty waiver.
Can I quietly file the old returns myself instead?
You can, and you forfeit the waiver. Late returns filed without Form 14653 sit outside the procedure that protects you from the failure-to-file and FBAR penalties.
The disclosure is no longer voluntary and Streamlined has probably closed. That is a conversation for a lawyer before anything is filed.
Do I owe US tax if Kuwait taxes nothing?
You file, and often you owe nothing. The Foreign Earned Income Exclusion covers $130,000 of earned income for tax year 2025 and the foreign housing exclusion can cover more. Above that, US tax applies with no foreign tax credit available, because there is no Kuwait income tax to credit.
Does my employer-provided apartment in Kuwait count as income?
Yes. Its value is foreign earned income, and it is also a qualified housing expense, so the foreign housing exclusion is the offset — but only if it is claimed on Form 2555.
Do I pay US self-employment tax on consulting work in Kuwait?
Yes. There is no totalization agreement with Kuwait, so 15.3% SECA applies to net self-employment income even when the exclusion removes the income tax.
Do I owe US tax if the UAE taxes nothing?
You file, and often you owe nothing. The Foreign Earned Income Exclusion covers $130,000 of earned income for tax year 2025 and the foreign housing exclusion can cover more. Above that, US tax applies with no foreign tax credit available, because there is no the UAE income tax to credit.
The UAE has corporate tax now. Can I credit it on my US return?
Not against your personal US income tax on salary. The 9% UAE corporate tax is a tax on the company, not on you, so it does not travel to Form 1116.
I own a UAE free-zone company. Does that change my US return?
Substantially. A company you control is likely a controlled foreign corporation, bringing Form 5471 and possibly GILTI into the return, and investments held inside it raise PFIC questions.
Do I owe US tax if Saudi Arabia taxes nothing?
You file, and often you owe nothing. The Foreign Earned Income Exclusion covers $130,000 of earned income for tax year 2025 and the foreign housing exclusion can cover more. Above that, US tax applies with no foreign tax credit available, because there is no Saudi Arabia income tax to credit.
Is my Saudi end-of-service benefit taxable in the US?
Yes, as compensation for services performed abroad. The exclusion can cover it, but only for the year it is properly attributed to — usually the year it was earned rather than the year it was paid.
Are my GOSI contributions creditable against US tax?
No. Social insurance contributions are not income taxes, so there is nothing to claim on Form 1116, and with no totalization agreement they do not relieve US self-employment tax either.
You file, and often you owe nothing. The Foreign Earned Income Exclusion covers $130,000 of earned income for tax year 2025 and the foreign housing exclusion can cover more. Above that, US tax applies with no foreign tax credit available, because there is no Qatar income tax to credit.
Are my Qatari housing and school-fee allowances income?
Yes, both are compensation and belong in foreign earned income. Housing also counts as a qualified housing expense and feeds the foreign housing exclusion; school fees do not, which is why they raise the taxable total.
I work a rotation out of Qatar. Does that break the 330-day test?
It can. Every day physically present in the United States counts against the 330, including travel days. If the rotation puts you over, the bona fide residence test is the alternative to examine.
Do I owe US tax if Bahrain taxes nothing?
You file, and often you owe nothing. The Foreign Earned Income Exclusion covers $130,000 of earned income for tax year 2025 and the foreign housing exclusion can cover more. Above that, US tax applies with no foreign tax credit available, because there is no Bahrain income tax to credit.
I live in Bahrain and work in Saudi Arabia. Which country matters for my US return?
Both, for different parts of it. Housing expenses are Bahraini, employment is Saudi, and the qualifying period is tested on where you were physically present. Neither country has a US treaty or totalization agreement, so the exclusion still does the work.
Are Bahraini social insurance contributions creditable?
No. They are not income taxes, so there is nothing to claim on Form 1116 and no relief from US self-employment tax.
You file, and often you owe nothing. The Foreign Earned Income Exclusion covers $130,000 of earned income for tax year 2025 and the foreign housing exclusion can cover more. Above that, US tax applies with no foreign tax credit available, because there is no Oman income tax to credit.
Is Oman introducing a personal income tax?
A personal income tax on high earners has been announced, to commence after tax year 2026. The date and rate should be verified before being relied on. If it takes effect, the exclusion-versus-foreign-tax-credit comparison becomes worth running properly for the first time.
Does a rotational contract in Oman keep me qualified for the exclusion?
Only if the days add up. The 330-day physical presence test counts every day physically present in the United States against you, so a rotation with home leave needs its twelve-month window chosen deliberately.
Do I pay US self-employment tax in Japan?
Usually not. The US–Japan totalization agreement assigns coverage to one country, so where you are covered by the Japanese system US SECA does not apply — evidenced by a certificate of coverage.
Should I claim the exclusion or the foreign tax credit in Japan?
Usually the credit. Japanese national tax reaches 45% with about 10% local inhabitant tax on top, so Form 1116 normally leaves excess credits to carry forward and keeps your income counted as compensation for IRA purposes.
When do I claim Japanese inhabitant tax on my US return?
In the year it is paid or accrued depending on the method elected. It is billed the June after the income year, so it rarely lines up with the salary it relates to.
I teach in South Korea. Is my salary exempt under the treaty?
Almost certainly not. The teaching and research provision is narrow and time-limited and does not exempt an ordinary school or hagwon salary. The Foreign Earned Income Exclusion or the foreign tax credit is the route.
Does the totalization agreement remove my US self-employment tax?
Where it assigns your coverage to the Korean system, yes. A certificate of coverage is the evidence.
China has a tax treaty. Why do I still pay US self-employment tax?
Because a tax treaty and a totalization agreement are different instruments. The US–China treaty addresses income tax; only a totalization agreement can relieve US self-employment tax, and China has none. Net self-employment income stays subject to 15.3% SECA.
Are Chinese social insurance contributions creditable on my US return?
No. They are not income taxes, so they do not belong on Form 1116, and they do not relieve SECA.
I run an online business from Thailand. What do I owe the US?
Income tax is usually removed by the Foreign Earned Income Exclusion or reduced by the foreign tax credit. Self-employment tax is not: with no totalization agreement, 15.3% SECA applies to net self-employment income.
Does the US–Thailand treaty mean I only pay tax in one country?
No. It relieves double taxation, largely through the credit mechanism, rather than assigning you to one country. A US return is still due every year.
No. There is no income tax treaty and no totalization agreement. You claim a foreign tax credit for Singapore tax actually paid, and US self-employment tax applies with no relief.
Are CPF contributions creditable or deductible on a US return?
No. Contributions to the Central Provident Fund are not income taxes, so they are not creditable, and they are not deductible against US income.
Is there a US–Vietnam tax treaty I can rely on?
No. A treaty was signed in 2015 but has not entered into force, so no treaty relief is available. Vietnamese tax actually paid is credited on Form 1116 instead.
Does contracting through a company outside Vietnam change my US position?
It can change the character of the income and whether it is self-employment income, which decides the 15.3% SECA question. It rarely changes the obligation to file.
No. There is no US–Taiwan income tax treaty. A foreign tax credit is claimed for Taiwanese tax actually paid. Double-tax relief legislation has been under consideration in Congress, but its scope and timing are unsettled.
My equity vested in Taiwan. Which country taxes it first?
Both may, and often not in the same year. That timing mismatch is the main reason these returns need the vesting schedule before preparation.
No. The US does not recognise the ISA wrapper. Interest and dividends inside it are taxable, and funds held in a stocks-and-shares ISA are usually passive foreign investment companies requiring Form 8621.
Is my 25% tax-free UK pension lump sum taxable in the US?
The UK treats it as tax-free; the US position is not settled and depends on the treaty article relied on and how the scheme is structured. It is a position to take deliberately and document before the lump sum is drawn.
Does the US–UK totalization agreement remove my self-employment tax?
Generally yes where National Insurance coverage applies, evidenced by a certificate of coverage.
Is German church tax creditable on a US return?
Generally yes. Kirchensteuer is assessed as a percentage of income tax, which makes it an income tax rather than a charitable contribution, so it belongs on Form 1116.
Does a German pension grow tax-free for US purposes?
Not automatically. German deferral is not US deferral; the treatment depends on how the arrangement is characterised, and misclassification can create annual reporting obligations.
Can I claim a foreign tax credit for CSG and CRDS?
Yes. Since 2019 the IRS has accepted CSG and CRDS as creditable income taxes rather than social charges. Earlier returns that treated them otherwise may be worth amending where the year is still open.
How is a French assurance-vie taxed in the US?
Not as it is in France. It is reportable on Form 8938 and the funds inside it are frequently PFICs, so the US treatment is usually less favourable.
Does the Spanish expat regime help my US return?
Often the opposite. The Beckham regime lowers the Spanish tax you pay, and the foreign tax credit is limited to tax actually paid, so the US may collect what Spain no longer does. Both returns should be modelled before electing.
Is Spanish wealth tax creditable against US income tax?
Generally no. It is levied on net assets rather than income, so it does not belong on Form 1116.
Does filing Modelo 720 satisfy my US reporting?
No. FBAR and Form 8938 are separate obligations with their own thresholds; filing one does nothing for the other.
Does the Italian impatriate regime help my US return?
Not necessarily. It reduces Italian tax, and because the credit is limited to tax actually paid, part of the saving can transfer to the IRS. Compare the regime against the Foreign Earned Income Exclusion.
Are IVIE and IVAFE creditable on a US return?
Generally no. They are asset-based taxes rather than income taxes.
No, it usually moves tax rather than removing it. Exempting salary from Dutch tax reduces the foreign tax credit available, so the US may collect what the Netherlands does not.
Is Dutch box 3 tax creditable on a US return?
Generally no. It is charged on a deemed return on net assets rather than income actually received.
It can. The foreign tax credit is limited to Swiss tax actually paid, so moving to a lower-tax canton reduces the credit and can create a US liability where there was none.
Are Swiss pillar 2 and pillar 3a tax-deferred for US purposes?
Not automatically. Swiss deferral is not US deferral; contributions, employer matches and internal growth may each be treated differently.
Are USC and PRSI creditable on a US return?
USC generally is, as an income tax. PRSI is not — it is social insurance, addressed through the totalization agreement rather than Form 1116.
Are Irish and UCITS funds a problem for US filers?
Usually yes. They are typically PFICs, which brings Form 8621 and an unfavourable default calculation unless an election is made in time.
Can I still get the Portuguese NHR regime?
It closed to new entrants and a narrower incentive replaced it. Eligibility depends on arrival date and activity, and the current rules should be confirmed rather than assumed.
The treaty allocates pension taxing rights and the applicable article depends on the type of pension — a government pension and a private one are not treated alike.
Is Australian superannuation tax-deferred for US purposes?
Not clearly. Australia defers tax on it, but super is not clearly a pension for US treaty purposes, and on one view contributions and internal earnings are currently taxable. A documented, consistent position matters here.
Can I use franking credits on my US return?
No. They reduce Australian tax on the dividend but are not creditable against US tax, and the gross-up can increase US taxable income.
Why do I pay US self-employment tax in New Zealand?
Because there is no US–New Zealand totalization agreement. The income tax treaty does not reach social security, so 15.3% SECA applies to net self-employment income even where the exclusion or the credit removes the income tax.
How is KiwiSaver treated on a US return?
Not as automatically tax-deferred. The account is reportable and PIE funds inside it are commonly PFICs, so US treatment is usually less favourable than New Zealand treatment.
No, and neither is a subset of the other. An Enrolled Agent is licensed federally by the US Treasury specifically for tax, with unrestricted rights of representation before the IRS. A CPA is licensed by a state board across a wider accounting remit. There are 68,548 Enrolled Agents in the United States against 208,519 CPAs.
Jorge I. Rivas, EA, personally. There is no team, no offshore preparation desk and no rotation of staff between years.
Search the IRS Return Preparer directory at irs.treasury.gov/rpo/rpo.jsf by last name and country. It is free, requires no account, and shows the credential type and its current status.
17 years in practice, since 2010, and 12 of those as an Enrolled Agent, since 2014.
Can an Enrolled Agent represent me if the IRS writes to me?
Yes. Unrestricted representation rights before the IRS come with the Enrolled Agent credential.
Is tax software enough for an American abroad?
For some people, yes: one wage job, income well under the Foreign Earned Income Exclusion, no foreign accounts and no state complication. Software rarely prompts for the foreign housing exclusion, which is where it costs money.
What does a large expat tax firm offer that a sole practitioner does not?
Capacity across multiple Forms 5471, payroll across entities, consolidations, and cover when one person is unavailable.
Why does the comparison table name no competitors?
Because another firm’s internal process cannot be verified from outside. The rows are limited to facts about this practice and to features each category publishes openly.
Are there client reviews for this practice?
None are published on the site at present. Reviews will only appear once a client has agreed in writing to be named, and each will carry a name, a role, a host country and a date. The Google Business profile is public in the meantime.
Why were the previous quotations removed?
They read as reviews of a consumer product rather than of a tax return, so they were taken down rather than rewritten. Nothing on the site is written by the practitioner and presented as a client’s words.
Dated notes on the rules that changed, each figure carrying its tax year.
The Delinquent FBAR Submission Procedures have ended
The IRS terminated the procedure around 1 July 2026. Late FBARs now travel either inside a Streamlined submission or with a reasonable-cause statement, and the non-willful penalty is unchanged at $16,536.
IRS Streamlined Filing Compliance Procedures
No. The IRS terminated the procedure around 1 July 2026. Late FBARs now travel either inside a Streamlined submission, where returns are also late, or on their own with a reasonable-cause statement.
Did the FBAR non-willful penalty change in 2026?
No. It remains $16,536. The 2026 inflation adjustment that would have raised it was cancelled by OMB Memorandum M-26-11.
Yes. FinCEN Form 114 can be filed at no cost through the FinCEN BSA E-Filing System. A paid review is only worth it where which accounts are reportable is genuinely unclear.
Are Indian mutual funds a problem on a US tax return?
Usually yes. They are PFICs for US purposes, which means Form 8621 and, under the default method, the highest ordinary rate on the gain plus an interest charge for every year of deferral.
Is a PPF or EPF account tax-free to the US?
No. Both are tax-favoured in India, and nothing in the US–India treaty makes either automatically tax-deferred for US purposes. The account is reportable and the annual growth may be currently taxable.
Is NRE interest reportable to the US if it is exempt in India?
Yes. Indian exemption does not remove it from a US return, and the account counts towards the FBAR $10,000 aggregate and Form 8938.
Does the US–India treaty relieve self-employment tax?
No. There is no totalization agreement between the United States and India, so US self-employment tax at 15.3% applies to net self-employment income with no relief.
Is NGO consultancy work in Bangladesh self-employment for US tax?
Frequently yes. Consultancy arrangements with NGOs, development agencies and multilaterals are often self-employment for US purposes, which brings Schedule SE and 15.3% self-employment tax with no totalization relief available.
Does the US–Bangladesh treaty prevent double taxation?
It addresses double income tax and Bangladeshi income tax is creditable. It does not reach social security, which is why self-employment tax still applies.
Is the US–Pakistan tax treaty still in force?
Yes. It dates from 1957 and remains in force, so Pakistani income tax is creditable. Because it predates most modern treaty language, positions available under newer treaties may not exist in it.
Does a US citizen in Pakistan pay self-employment tax?
Yes, at 15.3% on net self-employment income. There is no totalization agreement between the two countries.
Can I claim a foreign tax credit for Nepali tax with no treaty?
Yes. The foreign tax credit comes from the Internal Revenue Code rather than from a treaty, so Nepali income tax paid is creditable on Form 1116. What a treaty would add — residency tie-breakers, pension protection, reduced withholding — is unavailable.
Is there a US–Nepal totalization agreement?
No. US self-employment tax at 15.3% applies with no relief.
Have Sri Lankan personal tax rates changed?
Yes. Rates were revised upward in the post-2022 fiscal reforms and now reach 36%, which materially affects whether the foreign tax credit or the Foreign Earned Income Exclusion is better.
Do I report a Sri Lankan foreign currency account?
Yes, if foreign accounts together crossed $10,000 at any point in the year. Local tax treatment of the interest does not change the US reporting obligation.
No. The US–Canada treaty protects an RRSP but says nothing exempting a TFSA. Income earned inside a TFSA is currently taxable to the US, and depending on how the account is structured it can also be a foreign trust requiring Forms 3520 and 3520-A.
No. Rev. Proc. 2014-55 removed that requirement and made the treaty deferral under Article XVIII(7) automatic. The RRSP remains reportable on the FBAR and, where thresholds are met, on Form 8938.
Are Canadian mutual funds and ETFs PFICs?
Almost always, yes, including those held in non-registered accounts. That means Form 8621 and an unfavourable default calculation.
Does a US citizen in Canada pay US self-employment tax?
Usually not. There is a US–Canada totalization agreement, so with a certificate of coverage self-employment income is subject to one country’s system rather than both.
Is there a US–Mexico totalization agreement in force?
No. An agreement was signed in 2004 and has never entered into force, so US self-employment tax at 15.3% applies to net self-employment income with no relief available.
Are IMSS contributions creditable on a US return?
No. IMSS contributions are social security rather than income tax, so they do not go on Form 1116. Mexican ISR withheld is the creditable item.
Does living in Mexico part of the year make me a Mexican tax resident?
Possibly. Mexican residency turns on centre of vital interests rather than day-count alone, so a home and family in Mexico can establish residency without a full year of presence.
Generally no. Costa Rica taxes on a territorial basis, so foreign-source income is usually outside its scope. The consequence for a US return is that there is no Costa Rican tax to credit.
Does living in Costa Rica reduce my US tax?
Only up to the Foreign Earned Income Exclusion, $130,000 for tax year 2025. Above it there is no foreign tax credit to fall back on, so the marginal dollar is taxed at US rates.
Are Caja (CCSS) contributions creditable?
No. They are social security rather than income tax and do not go on Form 1116.
Does the United States have a tax treaty with Panama?
No. There is a tax information exchange agreement from 2010, which allows the two tax authorities to share information. It provides no residency tie-breaker, no pension article and no relief from double taxation.
Generally no, because Panama taxes on a territorial basis. There is therefore usually no Panamanian tax to credit against US liability above the exclusion.
There is no US–Brazil income tax treaty. There is a totalization agreement, in force since 1 October 2018, which covers social security rather than income tax — so US self-employment tax can be relieved with a certificate of coverage while double income tax has no treaty mechanism.
Can Brazilian tax be credited without a treaty?
Yes. The foreign tax credit comes from the Internal Revenue Code, so Brazilian income tax paid is creditable on Form 1116. What is unavailable is the treaty machinery — residency tie-breakers, pension articles and a mutual agreement procedure.
Does a US citizen in Brazil pay US self-employment tax?
Usually not. The US–Brazil totalization agreement is in force, so with a certificate of coverage self-employment is subject to one country’s system rather than both.
When does Brazilian tax residency begin?
It can begin on arrival if you enter on a permanent visa, rather than after a period of presence. Brazil then taxes worldwide income.
When do I become a Colombian tax resident?
At 183 days of presence in any 365-day period. From that point Colombia taxes worldwide income, and with no US–Colombia treaty there is no residency tie-breaker to resolve the overlap.
Is there a US–Colombia tax treaty or totalization agreement?
Neither. Colombian income tax is creditable on Form 1116 under the ordinary statutory rules, but US self-employment tax at 15.3% applies with no relief.
I hold both a US and a Philippine passport. Do I still file a US tax return?
Yes. US tax is based on citizenship, so a second passport changes nothing about the obligation. You are within two tax systems at once, and the US–Philippines treaty is what prevents the same income being taxed twice.
Yes. A portion may be exempt under Philippine rules, but it remains compensation for US purposes and belongs in foreign earned income.
Does a US citizen in the Philippines pay US self-employment tax?
Usually not. There is a totalization agreement in force, so with a certificate of coverage self-employment is subject to one country’s system rather than both.
When do I become an Indonesian tax resident?
At 183 days in any twelve-month period, or earlier on establishing an intention to reside. Indonesia then taxes worldwide income, with the treaty’s residency article resolving the overlap.
Does a US citizen in Indonesia pay self-employment tax?
Yes, at 15.3% on net self-employment income. There is no US–Indonesia totalization agreement, so the treaty’s income tax relief does not extend to social security.
Does Malaysia tax foreign-source income?
Malaysia has historically exempted foreign-source income received by individuals, though the scope and expiry of that exemption have changed more than once and should be confirmed for the year concerned. Where it applies, there is no Malaysian tax on that income to credit.
No, and no totalization agreement either. Malaysian tax that is paid remains creditable on Form 1116 under the statute, but there is no residency tie-breaker, pension article or reduced withholding.
The 1974 treaty. A replacement was signed in 2013 and never entered into force, so nothing in it can be relied on.
Is the exclusion or the foreign tax credit better in Poland?
Often the exclusion, because Polish rates of 12% and 32% are low enough that the credit may not cover the US liability — the reverse of the position in higher-rate European countries.
Should I claim the exclusion or the credit in Czechia?
Usually the exclusion. Czech rates of 15% and 23% often leave the foreign tax credit short of the US liability.
Is there a US–Czech totalization agreement?
Yes, in force since 2009, so with a certificate of coverage self-employment is subject to one country’s system rather than both.
Is a Swedish ISK a problem on a US tax return?
Usually. Sweden taxes an investeringssparkonto on a deemed return rather than on income received, which is difficult to credit, while the US taxes the actual income and gains. Funds held inside are commonly PFICs.
Does the credit or the exclusion win in Sweden?
The credit, almost always, because combined municipal and national rates exceed 50%.
Is the Norwegian wealth tax creditable on a US return?
Generally no. It is charged on net assets rather than on income, so it falls outside the income taxes Form 1116 recognises. The income taxes, including the bracket tax, are creditable.
Does the Danish researcher scheme reduce my overall tax?
Not necessarily. It reduces Danish tax, which reduces the foreign tax credit available on the US return, so part of the saving can transfer to the US Treasury.
Which exchange rate applies to Turkish income on a US return?
Income and foreign tax are translated into US dollars, and with a depreciating lira the method matters. A consistent, documented approach — an average rate or the rate on each payment date — should be used rather than mixing the two.
Does a US citizen in Turkey pay self-employment tax?
Yes, at 15.3% on net self-employment income. There is no US–Turkey totalization agreement.
Is contract teaching in Egypt self-employment for US tax?
Often yes, which brings Schedule SE and 15.3% self-employment tax with no totalization relief available. The contract wording decides it.
Does the US–Egypt treaty exempt teachers and researchers?
Not generally. The article is narrow and time-limited and is not the salary exemption it is sometimes taken for.
What happens when I cease South African tax residence?
South Africa treats you as having disposed of most assets at market value — an exit charge. It carries US timing consequences, so it is planned in the year of departure.
Yes, for South African tax residents. A limited exemption applies to foreign employment income subject to a day-count and an annual monetary cap that should be confirmed for the year of assessment.
Is there a US–South Africa totalization agreement?