For US citizens and green card holders living outside the US
US Tax for Americans Abroad, by Country
Every American abroad files the same core US return, FBAR and, when behind, the Streamlined procedures. What changes by country is the tax treaty and the social security agreement. Pick your country.
Quick answer
Does where I live abroad change my US tax filing?
The core filing does not: US citizens and green card holders file on worldwide income everywhere, with an automatic extension to June 15 when living abroad. Your country decides whether a tax treaty and a social security agreement exist, which affects double tax relief and, for the self-employed, social security tax.
At a glance
- Who it is for
- US citizens and green card holders living outside the US
- Same everywhere
- Yearly US return on worldwide income; FBAR above US$10,000; Streamlined for missed years
- What differs
- Tax treaty and social security agreement with your country
- Countries covered
- 45; Canada, Mexico, the UAE and Colombia have their own guides
Pick your country
Treaty status from the IRS list of US income tax treaties and social security agreements from the SSA list, both checked November 11, 2026.
| Country | US income tax treaty | Social security agreement |
|---|---|---|
| Argentina | No | No |
| Australia | Yes | Yes, since October 1, 2002 |
| Austria | Yes | Yes, since November 1, 1991 |
| Belgium | Yes | Yes, since July 1, 1984 |
| Brazil | No | Yes, since October 1, 2018 |
| Chile | Yes | Yes, since December 1, 2001 |
| China | Yes | No |
| Costa Rica | No | No |
| The Czech Republic | Yes | Yes, since January 1, 2009 |
| Denmark | Yes | Yes, since October 1, 2008 |
| Estonia | Yes | No |
| Finland | Yes | Yes, since November 1, 1992 |
| France | Yes | Yes, since July 1, 1988 |
| Germany | Yes | Yes, since December 1, 1979 |
| Greece | Yes | Yes, since September 1, 1994 |
| Hong Kong | No | No |
| Iceland | Yes | Yes, since March 1, 2019 |
| Ireland | Yes | Yes, since September 1, 1993 |
| Israel | Yes | No |
| Italy | Yes | Yes, since November 1, 1978 |
| Japan | Yes | Yes, since October 1, 2005 |
| Latvia | Yes | No |
| Lithuania | Yes | No |
| Malaysia | No | No |
| The Netherlands | Yes | Yes, since November 1, 1990 |
| New Zealand | Yes | No |
| Norway | Yes | Yes, since July 1, 1984 |
| Panama | No | No |
| The Philippines | Yes | No |
| Poland | Yes | Yes, since March 1, 2009 |
| Portugal | Yes | Yes, since August 1, 1989 |
| Romania | Yes | Yes, since September 1, 2026 |
| Singapore | No | No |
| Slovakia | Yes | Yes, since May 1, 2014 |
| Slovenia | Yes | Yes, since February 1, 2019 |
| South Africa | Yes | No |
| South Korea | Yes | Yes, since April 1, 2001 |
| Spain | Yes | Yes, since April 1, 1988 |
| Sweden | Yes | Yes, since January 1, 1987 |
| Switzerland | Yes | Yes, since November 1, 1980 |
| Thailand | Yes | No |
| Turkey | Yes | No |
| The United Kingdom | Yes | Yes, since January 1, 1985 |
| Uruguay | No | Yes, since November 1, 2018 |
| Vietnam | No | No |
Countries with their own guides
Canada, Mexico, the UAE, Colombia and Europe as a whole. Every form we handle: forms we prepare.
Why the two lists matter
A US tax treaty rarely reduces a US citizen's own tax because of the saving clause (IRS Pub 54); relief usually comes from the foreign tax credit or the foreign earned income exclusion. A social security agreement matters more in practice for anyone self-employed, because US self-employment tax is not reduced by the exclusion (SSA).
Common questions
Which countries have a social security agreement with the US?
The SSA lists them with their dates in force. Of the countries here, New Zealand, Israel, Singapore, Thailand, The Philippines, Costa Rica, Panama, Estonia, Latvia, Lithuania, Turkey, China, South Africa, Argentina, Vietnam, Hong Kong, Malaysia have none.
Does a tax treaty mean I do not file in the US?
No. US treaties have a saving clause, so US citizens still file and are generally taxed as if there were no treaty, with listed exceptions.
Can I catch up on missed years from abroad?
If the failure was not willful, the Streamlined Foreign Offshore Procedures need 3 years of returns and 6 years of FBARs, without the usual penalties for eligible people living abroad.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS: United States income tax treaties, A to Z
- SSA: U.S. International Social Security Agreements
- IRS: U.S. taxpayers residing outside the United States (Streamlined)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Yearly filing package, FEIE vs foreign tax credit, Americans in Europe.
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Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify