What US taxes and social security mean once you live or work outside the United States.
7 guidesCalifornia, Virginia, New Mexico and South Carolina can all keep taxing you abroad if you are still domiciled there. How each state tests domicile, and what breaks the tie.
Read the guideThe foreign earned income exclusion or the foreign tax credit — which leaves less US tax? Three worked 2026 examples, the stacking rule, and the 5-year lock after revoking.
Read the guideThat local index fund your foreign bank offers is probably a PFIC. The default §1291 tax regime, the QEF and mark-to-market elections, and Form 8621 reporting.
Read the guideRenouncing US citizenship or giving up a green card? Who counts as a covered expatriate, how the §877A deemed-sale tax works, the 2026 thresholds, and what Form 8854 requires.
Read the guideHaven't filed US taxes while living abroad? Who qualifies for the IRS Streamlined Foreign Offshore Procedures, what to file, and the mistakes that cost people the penalty relief.
Read the guideRetiring abroad with a 401(k), IRA, Roth or Social Security? What each US tax treaty says, country by country, from the treaty texts.
Read the guideFreelancing or running a business from abroad? Which countries have a totalization agreement with the US, and when you still owe US self-employment tax.
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