Free expat tax extension icon
FREE TAX EXTENSION
Extend your tax deadline to October 15 in minutes – avoid late filing penalties.
Request extension

Articles

Do US citizens living abroad pay taxes?

Living abroad doesn’t automatically free U.S. citizens from taxes. While most Americans overseas owe little or no federal tax, understanding your obligations and available tax benefits is key to avoiding double taxation and maximizing deductions and credits. This article is brought to you by Taxes for Expats (TFX) – a top-rated tax ...

NCTI (former GILTI): Net CFC Tested Income definition, calculation, and example 2026

Starting January 1, 2026, what was known as GILTI – Global Intangible Low-Taxed Income – was officially renamed Net CFC Tested Income (NCTI) under the One Big Beautiful Bill Act (OBBBA). The mechanics shifted, too, not just the name. If you own a stake in...

IRS Form 709 gift tax return: instructions, exemptions & filing guide (2026)

Form 709 is the IRS form used to report taxable gifts and allocate the Generation-Skipping Transfer (GST) exemption. Understanding who files Form 709 starts with one rule: it is always the donor, not the recipient. You must file a gift tax return if you: give more than $19,000 to any one person in 2026 (the annual excl...

How to file US taxes from abroad online: the ultimate guide for US expats

Millions of Americans pack up and start over abroad every year – the State Department estimates about nine million US citizens live outside the country. Many don't realize the IRS can still expect a Form 1040, even when income is earned far from the US and d...

Top 12 common IRS audit triggers: A guide for US expats

For US expatriates, navigating the tax waters can be even more daunting than for stateside citizens. Understanding the common IRS audit triggers is essential in steering clear of tax woes. We have carefully compiled a list of 12 red flags that could prompt the IRS to take a closer look at your tax return. ...

Married Filing Jointly vs Separately With a Nonresident Alien Spouse: Rules, ITIN, and Options

US citizens married to foreign spouses have three filing options: Married filing jointly (MFJ) if you make a 6013(g) election to treat your spouse as a US resident for income tax purposes Married fil...