U.S. Taxes for Americans Living in Japan: The 2026 Guide

Key takeaways

• Moving to Japan does not end your US filing obligation: US citizens and green card holders generally keep filing Form 1040 on worldwide income every year.
• Japan taxes you as a resident once you have a domicile there, and for your first five years (out of the last ten) as a non-Japanese national you are usually a "non-permanent resident," taxed on foreign income only when it is paid in or remitted to Japan.
• The 2003 US–Japan income tax treaty does not stop the US from taxing its citizens, but its special credit rule (Article 23(3)) is what usually prevents true double taxation.
• Social security is handled by a separate totalization agreement, which assigns you to one system and, unusually, can also exempt you from Japanese health insurance.
• Japanese investment trusts, including the funds sold inside NISA and iDeCo accounts, are generally treated as PFICs by US practitioners, which can make them costly to hold as a US person.

Do Americans living in Japan still file US taxes?

Yes. The US taxes on the basis of citizenship, so citizens and residents living abroad generally file the same returns as people living in the US. Whether you must file depends on worldwide gross income, filing status and age (IRS Publication 54). Income you plan to exclude under the Foreign Earned Income Exclusion still counts toward the threshold (IRS, Filing requirements page, reviewed Sept. 28, 2026). If you have not filed in past years, see our guide on the Streamlined Filing Compliance Procedures for how to catch up without the usual penalties.

For tax year 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for joint filers and $24,150 for heads of household (IRS release on Rev. Proc. 2025-32, Oct. 9, 2025; indexed annually). With $400 or more of net self-employment earnings, you generally must file regardless (IRC §6017).

Deadlines for tax year 2026:

• April 15, 2027: regular due date for filing and payment.
• June 15, 2027: automatic two-month extension to file and pay if, on April 15, you live and have your main place of business or post of duty outside the US and Puerto Rico. Interest runs from April 15.
• October 15, 2027: further extension to file (not to pay) with Form 4868 filed before June 15 (IRS, Where and When to File and Pay, reviewed Sept. 28, 2026).
• FBAR (FinCEN 114): due April 15, with an automatic extension to October 15 (FinCEN due-date notice).

Japanese returns for 2026 are generally filed from February 16 to March 15, 2027 (NTA Tax Answer No. 2020), though the specific 2027 dates have not been independently confirmed from a primary source.

When does Japan treat you as a tax resident, and what does it tax?

Residency tests. Under Article 2(1)(iii) of Japan's Income Tax Act, a resident is an individual who has a domicile (jusho) in Japan or has had a residence (kyosho) there continuously for one year or more. Domicile is the center of your life, judged on objective facts (NTA Tax Answer No. 2875, as of April 1, 2025). If you arrive to take up work that normally requires living in Japan for a year or more, you are presumed to have a domicile from arrival (Enforcement Order Art. 14(1), summarized in NTA No. 2875-1).

Three categories (Art. 2(1)(iv)–(v)):

• A non-permanent resident is a resident without Japanese nationality who has had a domicile or residence in Japan for five years or less in total within the past ten years.
• Every other resident is a resident other than a non-permanent resident (often called a "permanent resident" for tax).
• A non-resident is anyone who is not a resident.

These are tax categories, not immigration statuses. A Japanese permanent residence visa does not make you a tax "permanent resident"; the count of years does.

The tax base, from the charging provision. Article 7(1) sets what is taxed:

• Residents other than non-permanent residents: "All income" (Art. 7(1)(i)), that is, worldwide income.
• Non-permanent residents: domestic-source income "and any other income paid in Japan or remitted to Japan from abroad" (Art. 7(1)(ii)), a remittance basis for foreign income.
• Non-residents: Japan-source income only.

The NTA's English guide adds an ordering rule: money brought into Japan is first treated as a remittance of Japan-source income paid abroad, and only the excess as remitted foreign income (NTA, Income Tax Guide for Foreigners 2025, pp. 6–7). Keep records of transfers from US accounts.

Rates. National income tax runs from 5% to 45% in seven brackets, the top rate applying from ¥40 million of taxable income (NTA No. 2260, as of April 1, 2026). In addition:

• Surtaxes: a 2.1% reconstruction surtax on national income tax through 2026. For income arising from January 1, 2027, it falls to 1.1% (extended through 2047) and a new 1% defense special income tax begins, so the combined rate stays 2.1% (NTA No. 2260; MOF FY2026 reform outline).
• Local inhabitant tax: levied by the municipality of your January 1 address, generally at 10% of the prior year's income (MIC, Individual inhabitant tax). Your first full bill usually comes in your second year, and one may follow you after departure.

Local filing. Employees of Japanese employers are usually settled through year-end adjustment; a separate return is generally needed for income not withheld in Japan, such as US investment income, self-employment income or pay from a foreign employer.

Recent guidance. The 2026 reform raised the basic deduction: for 2026 and 2027 it is ¥620,000 for total income between ¥6.55 million and ¥23.5 million, higher below that, phasing out above ¥23.5 million. The 2026 amounts take effect December 1, 2026, and the NTA issued a Q&A in May 2026 on transitional filings (NTA No. 1199, as of April 1, 2026).

Is there a US–Japan tax treaty?

Yes. The convention was signed November 6, 2003 and entered into force March 30, 2004 (Treasury/NTA guidance, June 2004). A 2013 protocol entered into force August 30, 2019 (MOF press release). The IRS Japan treaty page lists the texts and Treasury Technical Explanations.

Taxes covered. Japan's income and corporation taxes and US federal income taxes, excluding social security taxes (Art. 2). Japan's inhabitant tax and both countries' social contributions are outside the treaty.

The saving clause. Article 1(4)(a) preserves the US right to tax its citizens as if the treaty did not exist, except for the benefits in Article 1(5), which include the credit rules of Article 23 (confirmed in the Technical Explanation).

Residence and the tie-breaker. Under Article 4(2), a US citizen or green card holder counts as a US treaty resident only if not a resident of Japan under Japanese law and with a substantial presence, permanent home or habitual abode in the US. The standard tie-breaker in Article 4(3) (permanent home, vital interests, habitual abode, nationality) covers other individuals. In practice:

• US citizens: the saving clause keeps US taxing rights even when Japan is your treaty residence.
• Green card holders: the saving clause reaches US residents as determined under Article 4, so a green card holder living in Japan may be able to file as a Japan treaty resident. For long-term residents, that position can trigger expatriation rules (IRC §7701(b)(6)). Get advice first.

Non-permanent residents. Article 4(5) limits treaty benefits for remittance-basis taxpayers to income actually remitted to or received in Japan; the Technical Explanation's example is US dividends paid into a non-Japanese brokerage account.

Pensions. Article 17(1) makes pensions, including social security payments, taxable only in the country of residence. Because of the saving clause, the US can still tax a citizen's US Social Security or Japanese pension. Government pensions follow Article 18(2).

Dividends. Source-country tax is capped at 10%, with 5% and 0% rates for certain corporate holdings (Art. 10).

The credit rule for US citizens in Japan (Art. 23(3)). In broad terms: Japan credits only the US tax the treaty would allow on a non-citizen Japanese resident (for example, 10% on US dividends); the US then credits the remaining Japanese tax; and the income is treated as Japan-source "to the extent necessary" for that credit. The result is usually tax at roughly the higher of the two rates, not both combined.

How do you avoid paying tax twice?

For the general mechanics of these two tools, see our guide on FEIE vs Foreign Tax Credit.

Two US tools exist, and they cannot be used on the same dollar.

• Foreign Earned Income Exclusion (Form 2555): up to $132,900 of foreign earned income for 2026 (Rev. Proc. 2025-32; indexed), plus housing relief. It requires bona fide residence or 330 full days abroad in 12 months and does not reduce self-employment tax.
• Foreign Tax Credit (Form 1116): credit for Japanese income tax, by basket (general, passive, others). Unused credits generally carry back one year and forward ten (IRC §904(c)). Excluded income cannot also generate a credit.

Which tends to fit. With national rates up to 45% plus 10% inhabitant tax, Japanese tax on salary can equal or exceed US tax at many income levels; then the credit alone often eliminates US tax and builds carryforwards. The FEIE can be simpler for lower earners but may waste creditable Japanese tax. Revoking the FEIE generally bars re-election for five years without IRS consent (Pub. 54).

Inhabitant tax and timing. Because the inhabitant tax is not a treaty-covered tax, its creditability turns on US domestic rules (IRC §901). Both countries use calendar years, but the inhabitant tax is assessed a year late and Japanese final tax is settled in March. Accrual-basis taxpayers match foreign taxes to the year they relate to; cash-basis taxpayers may elect accrual (IRC §905(a)).

Social security: will you pay both?

The totalization agreement is separate from the tax treaty. For Japan it covers social security taxes, in some cases including the health insurance portion, and retirement, disability and survivors benefits (SSA, Totalization Agreement with Japan).

Employees. You are generally covered where you work. Working in Japan for a Japanese employer, or for a US employer that hired you in Japan, means Japanese coverage. If a US employer sends you for five years or less, you generally stay in the US system (SSA, International Agreements).

Self-employed. Self-employed people working only in Japan are covered by Japan; someone who transfers an existing business between the countries for five years or less stays with the original country (SSA Japan page).

Certificates of coverage.

• US coverage: the employer or self-employed person requests a certificate from the SSA. For Japan, the request must state whether you and accompanying family have employer-sponsored or other private health insurance.
• Japanese coverage: a certificate (form J/USA 6) from the Japanese social insurance office; this is what exempts a self-employed person in Japan from US self-employment tax.

If the US certificate shows private health insurance, you and your family are also exempt from Japanese health insurance, and cannot use it; without private cover, you pay into it (SSA Japan page).

Benefits. Each country can count the other's credits; to use Japanese credits for a US benefit you need at least six US credits (SSA). Japan also refunds some contributions to foreign workers who leave; practitioners note this gives up those coverage periods.

Which US forms apply to accounts and assets in Japan?

• FBAR: required if your non-US accounts together exceed $10,000 at any time in the year; not indexed (FinCEN).
• Form 8938: if you live abroad and meet a presence test, required above $200,000 at year-end or $300,000 at any time (single or separate filers), or $400,000 / $600,000 for joint filers; not indexed. A foreign pension plan is reportable; rights in a foreign social security system such as Japan's public pension are not (Form 8938 instructions, rev. 11/2021).
• One form does not replace the other.

Japanese banks and US persons. Japan implements FATCA under a "Model 2" arrangement (June 2013): Japanese institutions register with the IRS and report US-person accounts with the holder's consent (Financial Services Agency statement, June 11, 2013). Expect to self-certify US status.

CRS. Japan exchanges account data under the OECD Common Reporting Standard, with first exchanges in 2018. The US is outside CRS; US-person data flows through FATCA.

Local pensions, retirement accounts and investment funds

Public pension. National Pension and Employees' Pension Insurance are social security systems. A US citizen's benefits are taxed in Japan under Article 17 and also in the US, with Article 23 credits.

Corporate DC plans and iDeCo. The US generally does not follow Japanese deferral, and two points are unsettled, with practitioners divided:

1. Trust reporting. Some file Forms 3520/3520-A. Rev. Proc. 2020-17 exempts qualifying "tax-favored foreign retirement trusts," and proposed section 6048 regulations (May 2024) may be relied on for broader relief if applied consistently. Neither removes FBAR, Form 8938 or tax (IRS Filing requirements page). The IRS has not addressed Japanese plans specifically.
2. Taxation of growth. Whether contributions and growth are currently taxable depends on how the plan is classified.

NISA and investment trusts. A foreign corporation is a PFIC if 75% or more of its income is passive or 50% or more of its assets produce passive income (IRC §1297). Practitioners generally treat Japanese investment trusts (toshin) as PFICs, meaning punitive default taxation, possible Form 8621 per fund and no US recognition of NISA's exemption. There is no IRS relief specific to NISA. For how PFIC taxation and elections actually work, see our guide on PFICs Explained.

Running a business or company in Japan

Classification first. A kabushiki kaisha (KK) is on the US per se list and is always a corporation (Treas. Reg. §301.7701-2(b)(8)(i)). A godo kaisha (GK) is not, so it can elect its classification on Form 8832; absent an election, a foreign eligible entity whose members all have limited liability defaults to corporation (Treas. Reg. §301.7701-3(b)(2)). Disregarded or partnership status can avoid CFC rules but brings Form 8858 or 8865 and self-employment tax.

CFC exposure. A corporation more than 50% owned by US shareholders is a CFC: Form 5471, and possible Subpart F and section 951A inclusions. For tax years beginning after December 31, 2025, P.L. 119-21 renamed GILTI "net CFC tested income" (NCTI) and removed the tangible-asset carve-out. Given Japanese corporate tax levels, the high-tax exclusion and section 962 election are worth modeling.

Sole proprietors report on Schedule C; only a Japanese certificate of coverage removes US self-employment tax.

Buying, renting and selling property

Selling your home. IRC §121 excludes up to $250,000 of gain ($500,000 joint) on a principal residence owned and used two of the last five years, with no US-location requirement. Gain is measured in dollars, so currency moves alone can create gain.

Japanese tax. Practitioners report combined rates of about 20.315% for property held more than five years as of January 1 of the sale year and 39.63% otherwise, with a ¥30 million deduction for qualifying homes. A home bought in mid-2021 is long-term only for a sale in 2027 or later.

Yen mortgage. Repaying a yen loan after the yen weakens can create taxable currency gain (IRC §988), while a loss on a personal-residence loan is generally nondeductible.

Rental income is taxable in Japan (treaty Art. 6) and in the US on Schedule E, with 30-year ADS depreciation for foreign residential property and a foreign tax credit.

Employment, equity compensation and remote work for a US employer

Source. Pay for services performed outside the US is foreign-source (IRC §862(a)(3)), even from a US company, so Japan workdays can support the FEIE or credit. Japan taxes employment exercised in Japan by its residents (treaty Art. 14).

Withholding. A US employer may keep withholding US tax unless you file Form 673 or adjust withholding. A foreign employer without a Japanese presence generally does not run Japanese payroll, leaving you to file and pay. A short US assignment can keep US social security coverage; a self-initiated move may be treated as local engagement, and enrolling in Japanese social insurance without a Japanese employer establishment has no uniform answer.

RSUs. US sourcing generally follows workdays in each country over the vesting period (Treas. Reg. §1.861-4(b)(2)(ii)). Japan generally taxes foreign-parent RSUs at vesting as employment income, often self-reported. Keep workday records.

Leaving Japan

Japan's exit tax is separate from the US expatriation rules that apply if a green card holder later gives up status — see our guide on US Exit Tax §877A for the US side.

Exit tax. It applies if, on ceasing to have a domicile and residence in Japan, you hold ¥100 million or more of covered assets (securities including investment trusts, silent-partnership interests, open margin and derivative positions) and, as a rule, were domiciled or resident for more than five of the prior ten years (NTA No. 1478, as of April 1, 2026; Income Tax Act Art. 60-2). Unrealized gains are taxed as if sold. Periods under certain temporary visa statuses (Appended Table 1 of the Immigration Act) are excluded from the count. Payment can be deferred five years (up to ten) with a tax agent and security, and cancelled if you return in time.

Tax agent. Generally, either appoint a tax agent (nozei kanrinin) before leaving or file before departure (NTA No. 1478).

Inhabitant tax. Leaving before January 1 avoids the next year's assessment, but the bill for the prior year remains.

US side. Nothing changes for citizens. Green card holders giving up status may face expatriation rules (IRC §877A).

Mistakes Americans commonly make in Japan

1. Buying investment trusts in NISA or iDeCo without considering PFIC treatment.
2. Assuming tax "permanent residence" follows the visa rather than the five-in-ten-years count.
3. Remitting money from US accounts as a non-permanent resident without records.
4. Being surprised by the inhabitant tax after arrival or departure.
5. Assuming the treaty exempts US Social Security from US tax.
6. Expecting the FEIE to remove self-employment tax.
7. Leaving without a tax agent or pre-departure return, especially with large securities holdings.
8. Overlooking currency gain on a yen mortgage or home sale.

Checklist

Before moving: model FEIE versus credit; check whether US brokerages will keep a Japanese-address account; if transferred by an employer, get a US certificate of coverage before starting work.

First 90 days: register your address and obtain your My Number; confirm your Japanese residency category and start date; start an FBAR/8938 log for new accounts.

Every year: Japanese return by March 15 if required; US return by June 15 (October 15 with Form 4868); FBAR and any Forms 8938, 8621 or 5471; track remittances; note when you pass five years of residence.

Before leaving: assess exit tax and appoint a tax agent if needed; plan for the last inhabitant tax bill; decide on NISA, iDeCo and pension refunds.

Frequently asked questions

Do I have to file US taxes if I live in Japan?

Generally yes, if worldwide income exceeds your filing threshold or you have $400 or more of self-employment earnings.

Does the US–Japan tax treaty stop double taxation?

It does not stop US taxation of citizens, but Article 23 and the foreign tax credit usually prevent paying full tax twice.

Am I a non-permanent resident in Japan?

Generally yes if you are not Japanese and have lived in Japan five years or less in the past ten. Your visa does not decide it.

Do I pay Social Security in both countries?

Generally no; the totalization agreement assigns one system, proved by a certificate of coverage.

Can Americans use NISA?

You can, but Japanese funds are generally treated as PFICs and the US ignores NISA's exemption.

Does Japan have an exit tax?

Yes, for residents with ¥100 million or more of covered assets who lived in Japan more than five of the last ten years.

When to hire a professional

• US-source investment income or US Social Security: a US CPA or enrolled agent experienced with Article 23(3).
• Japanese funds, NISA or iDeCo: a US preparer who regularly files Form 8621 and foreign trust forms.
• A Japanese company: a US international tax adviser and a Japanese certified tax accountant (zeirishi).
• Green card holder considering a treaty position: a US tax attorney.
• Leaving with significant securities: a zeirishi for exit tax and tax agent appointment.
• Remote work for a US employer: a Japanese employment tax and social insurance adviser, with your employer's payroll team.

Sources

Source	URL	Used for	Date of page
US–Japan Income Tax Convention (2003), US Treasury	https://home.treasury.gov/system/files/131/Treaty-Japan-11-6-2003.pdf	Treaty text: saving clause (Art. 1), residence tie-breaker (Art. 4), pensions (Art. 17-18), dividends (Art. 10), the Art. 23(3) credit mechanism	Signed Nov. 6, 2003
Treasury Technical Explanation of the 2003 convention	https://www.irs.gov/pub/irs-trty/japante04.pdf	Interpretation of the saving-clause exceptions and the Art. 4(5) remittance-basis limitation	Accessed Oct. 11, 2026
IRS, Japan tax treaty documents	https://www.irs.gov/businesses/international-businesses/japan-tax-treaty-documents	Index of the treaty text and Technical Explanations	Accessed Oct. 11, 2026
US Treasury, guidance on treaty commencement	https://home.treasury.gov/system/files/136/archive-documents/js1737guidanceregarding-usjapan-treaty-0623041.pdf	Treaty entry into force, March 30, 2004	June 23, 2004
Japan Ministry of Finance, 2013 protocol in force	https://www.mof.go.jp/english/tax_policy/tax_conventions/press_release/20190830usa.htm	2013 protocol entry into force, Aug. 30, 2019	Aug. 30, 2019
SSA, Totalization Agreement with Japan	https://www.ssa.gov/international/Agreement_Pamphlets/japan.html	Social security coverage rules, certificates of coverage, health-insurance exemption, benefit totalization	Accessed Oct. 11, 2026
SSA, International Agreements (overview)	https://www.ssa.gov/international/agreement_descriptions.html	Detached-worker five-year rule and local-hire coverage	Accessed Oct. 11, 2026
Japan Income Tax Act, Arts. 2 and 7 (official translation)	https://www.japaneselawtranslation.go.jp/ja/laws/view/52/en	Residency definitions (Art. 2) and the charging provision/tax base by residency category (Art. 7)	Accessed Oct. 11, 2026
NTA, Income Tax Guide for Foreigners 2025	https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2025/04.pdf	Remittance-ordering rule for non-permanent residents	Accessed Oct. 11, 2026
NTA Tax Answer No. 2875, domicile and residence	https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2875.htm	Domicile (jusho) test and the one-year presumption on arrival	As of Apr. 1, 2025
NTA Tax Answer No. 2260, income tax rates	https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm	National income tax brackets and the reconstruction/defense surtaxes	As of Apr. 1, 2026
NTA Tax Answer No. 1199, basic deduction	https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm	2026 basic-deduction reform and its income thresholds	As of Apr. 1, 2026
NTA Tax Answer No. 1478, exit tax	https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm	Exit-tax threshold, residence-years test, deferral and tax-agent rules	As of Apr. 1, 2026
Japan MOF, FY2026 tax reform outline	https://www.mof.go.jp/tax_policy/tax_reform/outline/fy2026/08taikou_06.htm	2026/2027 surtax transition (reconstruction surtax down, new defense tax)	Accessed Oct. 11, 2026
Japan MIC, individual inhabitant tax	https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/149767_03.html	Local inhabitant tax: Jan. 1 address rule, roughly 10% rate, year-late assessment	Accessed Oct. 11, 2026
IRS, filing requirements for US citizens and residents abroad	https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-residents-abroad-filing-requirements	Who must file, and that excluded FEIE income still counts toward the threshold	Reviewed Sept. 28, 2026
IRS, Where and When to File and Pay (abroad)	https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad-where-and-when-to-file-and-pay	April 15 / June 15 / October 15 deadlines and the Form 4868 extension	Reviewed Sept. 28, 2026
IRS, 2026 tax year inflation adjustments	https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill	2026 standard deduction and FEIE ($132,900) amounts	Accessed Oct. 11, 2026
IRS, Form 8938 instructions	https://www.irs.gov/instructions/i8938	Form 8938 thresholds for taxpayers abroad, and that a foreign social security right is not reportable	Rev. 11/2021
FinCEN, FBAR due-date clarification notice	https://www.fincen.gov/system/files/shared/FBAR_Due_Date_Clarification_PD02-02-2018.pdf	FBAR due date and the automatic extension to Oct. 15	Accessed Oct. 11, 2026
Treas. Reg. §301.7701-2, business entities	https://www.ecfr.gov/current/title-26/part-301/section-301.7701-2	The per se corporation list, placing a kabushiki kaisha (KK) on it	eCFR, Oct. 7, 2026
Japan FSA, statement on the US–Japan FATCA agreement	https://www.fsa.go.jp/inter/etc/20130611/01.pdf	Japan's Model 2 FATCA arrangement, in force since June 2013	June 11, 2013
Thomson Reuters, Japan CRS exchange statistics	https://tax.thomsonreuters.com/blog/japan-releases-statistics-on-initial-exchanges-of-cbc-report-and-financial-account-information/	Japan's first CRS exchanges, 2018	2018
DLA Piper, IRS notices on OBBBA §951A (NCTI)	https://www.dlapiper.com/insights/publications/2025/12/irs-issues-notice-2025-75-notice-2025-7-notice-2025-78	GILTI renamed net CFC tested income (NCTI) and removal of the tangible-asset carve-out	Dec. 10, 2025
Tokyu Livable, real estate sale gains in Japan	https://www.livable.co.jp/shiritai/tax/myhome-baikyaku-jyotosyotoku-4	Japanese property-gain tax rates (20.315% / 39.63%) and the ¥30 million home deduction	Sept. 29, 2025
TOMA, exit tax basics	https://toma.co.jp/en/blog/jtg/basics-exittax-japan/	Visa-period exclusions from the exit-tax residence count	Accessed Oct. 11, 2026
Yamada & Partners, PFIC treatment of Japanese funds	https://www.yamada-partners.jp/tax-topics/newslette2609dd-2	Practitioner treatment of NISA and toshin investment trusts as PFICs	Sept. 8, 2025

A note on scope: this guide is general information, not tax or legal advice. Which treaty provisions apply to you, whether the credit or the FEIE fits better, and how NISA, iDeCo or a Japanese company are taxed in your case all depend on your own facts. Get advice from a US preparer experienced with Forms 1116, 8621, 3520 and 8938 and a Japanese zeirishi before you rely on anything in this guide.