US citizens living in Europe
You live, work and pay tax in Europe. The IRS still expects your Form 1040 once your worldwide income reaches the filing threshold for your filing status.
What we do
Your US obligations from Europe, all in one place.
Form 1040 with schedules. Your US income tax return on your worldwide income, with the forms your situation requires.
FEIE or Foreign Tax Credit. We check which method suits your European income: the exclusion on Form 2555 or a credit for your European tax on Form 1116.
FBAR to FinCEN. Reporting your accounts outside the USA through the BSA E-Filing System if their combined value exceeded $10,000 at any point during the year.
Form 8938. Reporting your foreign assets under FATCA, attached to Form 1040, once they exceed the thresholds for taxpayers living abroad.
Streamlined Foreign Offshore Procedures. For missed years: tax returns for three years, FBARs for six years and your statement on Form 14653.
Who it's for
For everyone who lives in Europe and is still an American to the IRS.
Green card holders back in Europe
If you held a green card during a year, you are a US tax resident for that year, even after moving back. That only ends when your status formally ends, for example by surrendering your green card with Form I-407.
Accidental Americans
Born in the USA, raised in Europe, never held a US passport. The obligation follows citizenship, not the passport.
If you've missed years
Your bank asked about your US status, and you're missing returns and FBARs. If the failure wasn't willful, the Streamlined procedure is the route the IRS provides for exactly this.
Thresholds and deadlines
Four numbers that decide what you report.
over $10,000
FBAR: total of all accounts outside the USA, at any point during the year
$200,000
Form 8938, single and living abroad: at year end, or $300,000 at any time during the year; double for joint filers
$132,900
Foreign Earned Income Exclusion per person for 2026 (2025: $130,000)
June 15
automatic deadline for Form 1040 when living abroad; interest on the tax runs from April 15
Sources: IRS, Publication 54 (Rev. 12-2025); IRS, Instructions for Form 8938; IRS, Instructions for Form 2555 (2025) and Rev. Proc. 2025-32; IRS and FinCEN, Report of Foreign Bank and Financial Accounts (FBAR). If a deadline falls on a weekend or US federal holiday, the next business day applies.
How it works
From your documents to filing with the IRS.
01You order and send us your documentsAfter orderingYour annual payslip or wage statement, your European tax assessment, annual statements for your bank and investment accounts and, if you have one, your last US return.
02We review your situationBefore the returnWhich schedules you need, FEIE or Foreign Tax Credit, whether an FBAR and Form 8938 are required, and whether any years are missing. Anything outside the fixed fee, we quote you before we start.
03Draft for reviewBefore you signYou receive your return with all schedules and go through it with us in English.
04Signing and filingBy the deadlineForm 1040 goes to the IRS, the FBAR electronically to FinCEN. Under the Streamlined procedure, the package with Form 14653 goes to the IRS on paper.
What it costs
A fixed fee per year, a flat fee to catch up.
Every year
US tax return
$750per tax year
Your Form 1040 for one tax year, prepared and filed with the IRS. If you wish, with an ITIN application for your spouse or a child without an SSN, $600 extra.
Order your tax return →Catch up on missed years
Streamlined Filing
$6,000flat fee
The entire procedure: Form 1040 with schedules for three years, FBARs for six years, Form 14653 with your personal statement, and all communication with the IRS.
Go to Streamlined Filing →Not included in the annual fixed fee: the FBAR, a state return and a joint return with your spouse. If you need them, we'll quote you the price before we start. Got a letter from the IRS with a penalty? That's what IRS Letters & Penalties is for.
Questions
Questions from US citizens living in Europe.
Do I have to file a US tax return as a US citizen in Europe?
Yes, once your worldwide gross income reaches the filing threshold for your filing status. According to the IRS, where you live makes no difference. Salary you exclude under the Foreign Earned Income Exclusion still counts toward gross income.
So do I pay tax twice?
US law gives you two tools against double taxation: the Foreign Earned Income Exclusion exempts foreign earned income up to the maximum amount, and the Foreign Tax Credit credits your European income tax. Which method fits depends on your income; we check that before preparing the return. Because of the saving clause, tax treaties help US citizens only in specific areas.
What's the difference between the FBAR and Form 8938?
You file the FBAR electronically with FinCEN once your accounts outside the USA together exceeded $10,000 at any point during the year. Form 8938 is attached to Form 1040 and covers foreign financial assets; if you live abroad and are single, it applies above $200,000 at year end or above $300,000 at any time during the year. Often both are due.
Is the FBAR included in the fixed fee?
Not in the $750 fixed fee for Form 1040. If you need it, we'll quote you the price before we start. Streamlined Filing for $6,000 includes the FBARs for six years.
What's my deadline when filing from abroad?
If you live abroad, the deadline for Form 1040 is automatically extended to June 15, and with Form 4868 to October 15. The tax is due on April 15, and interest runs from then. The FBAR is due on April 15 and automatically extended to October 15.
I've never filed. How do I catch up?
Through the Streamlined Foreign Offshore Procedures, provided your failure wasn't willful, the IRS hasn't opened an examination of you, and in at least one of the three years you had no US residence and spent at least 330 full days outside the USA. You file returns for three years, FBARs for six years and Form 14653. According to the IRS, if you meet every requirement you pay the tax and interest, but no penalties for late filing, late payment, information returns or FBARs. We check whether you qualify before we start.
My spouse doesn't have a US passport. What applies?
Filing separately, you report only your own income. If you choose to file jointly, your spouse is treated as a US resident, with their worldwide income, and needs an SSN or ITIN. If you wish, we apply for the ITIN with your return, $600 extra; we'll quote you the price of the joint return in advance.
Sources: IRS, Publication 54 (Rev. 12-2025); IRS, Instructions for Form 1040 (2025); IRS, U.S. taxpayers residing outside the United States (Streamlined Filing Compliance Procedures); IRS, Instructions for Form 8938; FinCEN, Report Foreign Bank and Financial Accounts.
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