Who is subject to US tax?
The United States has one of the most complex tax systems in the world—especially for foreigners, nonresident aliens, and US citizens living abroad. You may be subject to US income tax based not only on your citizenship or green card status, but also on your residency under the substantial presence test or through your ties to US-source income.
Whether you’re a foreign national temporarily working in the US, a resident alien meeting the IRS’s physical presence criteria, or a nonresident receiving investment income, rental income, or compensation from the United States, you may be required to file a federal tax return. Even if you’re living abroad, your worldwide income may still fall under US tax reporting requirements.
The IRS considers several factors when determining your tax residency status, including the number of days you spend in the US, the type of visa or permit you hold, and whether your income is effectively connected with a US trade or business. In some cases, tax treaties between the United States and your country of residence may offer exemptions, reduced tax rates, or eligibility for foreign tax credits—but those benefits usually need to be formally claimed.
Not sure if you’re considered a US tax resident? Expand CPA can help you understand your status, your reporting obligations, and whether you’re eligible for specific deductions, exemptions, or filing requirements based on your individual situation.
Filing your US tax return as a foreigner
If you’re a foreign individual, nonresident alien, or US citizen living abroad, you may be legally required to file a US federal income tax return—even if you live and earn income outside the United States. Understanding what to file, how to file, and which forms apply to your situation is key to staying compliant and avoiding penalties.
At Expand CPA, we assist with the preparation and submission of all major forms required by the IRS:
- Form 1040 – for US citizens and resident aliens reporting worldwide income
- Form 1040-NR – for nonresident aliens with US-source income or who are engaged in a US trade or business
- FBAR (FinCEN Form 114) – for individuals with foreign bank accounts or financial accounts exceeding certain thresholds
- Form 8938 – for reporting foreign financial assets including savings, investments, pensions, and life insurance policies
- Form 8854 – for those planning to renounce US citizenship or end their permanent resident status
We also guide clients through complex tax situations, including Streamlined Filing Compliance for those who need to amend past returns or become compliant without facing penalties. If you’ve received a notice from the Internal Revenue Service (IRS) or are unsure about your filing obligations, our team can help you respond, organize your documentation, and complete your filings with confidence.
From deductions and foreign tax credits to withholding requirements and reporting deadlines, we help you determine what’s taxable, what’s exempt, and how to optimize your filing under current tax law.
Expatriation and ending tax residency
Planning to renounce your US citizenship or end your permanent resident (green card) status? Expand CPA supports individuals through the expatriation process, including the preparation of Form 8854 required by the IRS.
Our team helps you:
- Understand your tax residency status
- Determine if you’re a covered expatriate
- Prepare and file your Expatriation Tax Return
- Ensure full compliance with US exit tax rules
We provide clear, secure support to help you close your US tax obligations with confidence.
Why work with Expand CPA for US tax filing ?
With dual US and French expertise, Expand CPA is uniquely positioned to support foreign individuals and US taxpayers abroad. Our certified advisors understand both tax systems and provide reliable, compliant, and personalized support—whether you’re filing a return, navigating expatriation, or responding to the IRS. We work with trust, confidentiality, and a clear focus on simplifying complex international tax matters.