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US persons with ownership, contributions, or reportable changes in a foreign partnership must generally attach Form 8865 to their income tax, partnership, or exempt organization return. If no such return is required, Form 8865 is filed separately by the date the return would otherwise be due. Form 8865 is informational, but penalties va...

US citizens and residents must report foreign pension income on Form 1040 regardless of where the pension originated. The IRS taxes most foreign pension distributions under IRC §§ 61 and 72. Tax treaties may reduce double taxation, but do not eliminate the US reporting obligation for US citizens. Key ...

Permanent residents and many non-citizens can receive US Social Security benefits, including retirement, disability, spousal, and survivor payments. Citizenship alone is not the test. Eligibility turns on five things: work credits (yours or a spouse's) your family relationship to the worker yo...

An ITIN expires after 3 consecutive years of non-use on a US federal tax return, or earlier if its middle digits fall in the ranges the IRS phased out between 2016 and 2020. ITIN renewal requires Form W-7 filed on paper, with IRS processing of about 7 ...

Puerto Rico is a US territory with its own tax system, which makes the answer different from the 50 states. For the 2026 filing season, based on 2025 income, bona fide residents can usually exclude Puerto Rico-source income from US ...

US citizens living abroad can contribute to a Traditional or Roth IRA in 2026 as long as they have earned income not fully excluded by the Foreign Earned Income Exclusion (FEIE). The Roth IRA contribution limits 2026 amount is $7,500 p...