U.S. Expat Tax Documents: What to Gather Before Filing

Expat tax documents are the records a U.S. citizen or green-card holder living abroad needs to prepare a complete U.S. return: proof of income from every source, evidence of foreign taxes paid, year-end balances for every foreign account, and the dates that establish where you lived and worked. Gathering them once, in one place, is most of the work of filing from abroad.

On this page

1. Income records — everything, in every currency
2. Foreign taxes paid — the key to the credit
3. Foreign account balances — for the FBAR and Form 8938
4. Residency and presence — for the exclusion
5. Entity and ownership records
6. Prior-year records
7. Frequently asked questions
8. Next step

Income records — everything, in every currency

• Foreign employment income: year-end pay statements or the local equivalent of a W-2, plus payslips if the statement doesn't show tax withheld.
• Self-employment income: invoices, platform statements (including any Form 1099-K), and expense records.
• U.S. income: W-2s, 1099s, brokerage statements, and Social Security statements.
• Investment and rental income abroad: dividend and interest statements, rental income and expense records, and purchase documents for any property or fund sold.
• Pension and retirement income: statements showing contributions, growth, and withdrawals from any foreign plan.

All of it is converted to U.S. dollars at the rate for the date received, or the yearly average rate for recurring income — keep a note of which rates you used.

Foreign taxes paid — the key to the credit

For the foreign tax credit you need proof of income tax actually paid or accrued to the other country: the foreign tax return and assessment, payslips showing withholding, and payment confirmations. Note the dates — foreign tax years that don't match the calendar year are the most common reason a credit ends up carried forward.

Foreign account balances — for the FBAR and Form 8938

For every foreign bank, brokerage, pension, and insurance account you own, control, or sign on:

• The institution's name and address and the account number.
• The maximum balance during the year, not the year-end balance, in local currency and U.S. dollars.
• Joint accounts, business accounts you can sign on, and accounts for children or dependents.

The FBAR is required if all accounts together exceeded $10,000 at any point; Form 8938 has higher thresholds for people abroad. Both ask for maximum values, which most statements don't summarize — pull the monthly statements.

Residency and presence — for the exclusion

If you'll claim the foreign earned income exclusion you need to prove either bona fide residence or physical presence:

• Travel dates: entry and exit dates for the U.S. and every other country, usually from passport stamps, airline records, or a travel app. The physical-presence test counts full days abroad in a 12-month window.
• Residence evidence: lease or purchase documents, local tax registration, residence permit or visa, and local ID.
• Housing costs: rent, utilities (excluding phone and TV), and insurance for the foreign housing exclusion.

Entity and ownership records

If you own part of a foreign company, partnership, or trust, or received a large gift or inheritance from abroad, additional forms apply (5471, 8865, 8858, 3520, 8621). Gather the entity's financial statements, your ownership percentage, and any documents for gifts or distributions received.

Prior-year records

Your last filed U.S. return, any prior Forms 2555 or 1116 (the exclusion election and credit carryforwards depend on them), prior FBARs, and any IRS correspondence. If you're catching up on unfiled years, the same lists apply for each year — the Streamlined procedures require three years of returns and six of FBARs.

Frequently asked questions

Next step

Fairlight Accounting handles U.S. domestic, cross-border (U.S.–Canada), and international tax returns, plus bookkeeping, payroll, and CFO advisory. If you'd like a document list built for your specific situation — before you start digging — our U.S. Tax Desk can set it up with you. See pricing or book a free fit call.