International & Foreigner Tax
2025 Simple Filing Guide for Individuals Abroad and Foreign Nationals
2025 Individual Tax Filing Guide for Individuals Abroad / Foreign Nationals Simple Client Guide · Determine your status first, then prepare your documents
Topics in this guide:NonresidentsFiling checklistDays in the U.S.
Translated from Kit's Chinese guide. Read the original (中文)
For U.S. citizens, green card holders, U.S. resident aliens, nonresident aliens, dual-status taxpayers, and clients with foreign income, accounts, assets, companies, trusts, gifts, inheritances, or U.S.-source income.
Answer 3 questions first
The first step is not checking "whether you received any tax forms" — it is determining your status and what you must report.
- What was your U.S. tax status in 2025? Citizen / green card / resident alien / nonresident / dual-status
- How many days were you in the U.S. in each year from 2023–2025? Prepare your I-94, passport stamps, and travel history
- Do you have foreign income, accounts, or assets? Including companies, funds, trusts, gifts, and inheritances
Common filing types
| Form | Who | Notes |
|---|---|---|
| Form 1040 | U.S. tax residents | Generally report worldwide income, and check for foreign information returns. |
| Form 1040-NR | Nonresident aliens | Generally report U.S.-source taxable income and effectively connected income (ECI). |
| Dual-Status | Two statuses in one year | Common in the first year of arrival or the last year before leaving. |
The 183-day rule does not look at just one year. The usual substantial presence test: 2025 days × 100% + 2024 days × 1/3 + 2023 days × 1/6; visas, exceptions, and tax treaties must also be considered.
Not having an SSN does not mean you have no filing obligation. Not receiving a W-2 / 1099 does not mean the income need not be reported.
Please prepare 6 categories of documents
Organize your documents by category and your return will be faster and more accurate.
Client document checklist
Not every item applies to every client.
| Category | Documents |
|---|---|
| 01 Identity and family | Passport, SSN / ITIN; spouse and dependent information; complete returns and IRS letters for the past three years |
| 02 Visa and travel records | 2025 visa status; I-94, passport stamps, tickets / itineraries; days in the U.S. in 2023 / 2024 / 2025 |
| 03 U.S. and foreign income | W-2, 1099, K-1, 1042-S; wages, interest, dividends, stock sales, rent; self-employment, pensions, digital assets |
| 04 Foreign accounts and assets | Bank, brokerage, fund and retirement accounts; cash-value insurance, signature-authority accounts; 2025 highest balance, currency and account details |
| 05 Foreign gifts, inheritances and trusts | Donor / estate / trust details; date, amount, currency, relationship and purpose; bank statements, gift letters, wills or trust documents |
| 06 Foreign companies, funds and investments | Ownership percentage, director / manager role; financial statements, local tax returns, related-party transactions; foreign fund / ETF / insurance investment product records |
Check state taxes too
Please provide the states where you lived or worked in 2025, the number of days in each state, real property, driver's license, move-in/move-out dates, and any California or other state-source income.
These forms are the most often missed
Foreign accounts, gifts, companies, funds, and trusts can trigger separate information returns.
Common foreign information returns
Do not look only at whether tax is owed; many forms may be required even when there is no income.
| Form | Covers | Notes |
|---|---|---|
| FBAR (FinCEN Form 114) | Foreign financial accounts | Generally required if the combined highest balance of foreign financial accounts exceeds $10,000 at any time; not mailed to the IRS with the 1040. |
| Form 8938 | Foreign financial assets | Thresholds depend on where you live and your filing status; the FBAR and Form 8938 may both apply. |
| Form 3520 / 3520-A | Gifts, inheritances and foreign trusts | Gifts from a foreign individual or estate totaling more than $100,000 generally need analysis; purported gifts from a foreign corporation or partnership over $20,116 need special analysis. |
| Forms 5471 / 8865 / 8858 | Foreign companies and entities | Foreign corporations, foreign partnerships, foreign single-member companies or foreign branches may require filing. |
| Form 8621 | PFICs / foreign funds | Foreign mutual funds, ETFs and some insurance or investment products may be PFICs; information is usually needed fund by fund. |
| Form 2555 vs. Form 1116 | Exclusion or credit | Foreign earned income may call for comparing the Foreign Earned Income Exclusion with the Foreign Tax Credit; the rules differ and cannot simply be used twice. |
A transfer from abroad is not the same as a foreign gift
Moving money from your own foreign account to your own U.S. account is generally not a gift; however, you should keep proof of the source of funds, bank statements, and transaction records. Funds received from a foreign individual, estate, corporation, partnership, or trust must be analyzed according to their nature.
Timeline and final check
The earlier you provide complete documents, the easier it is to correctly determine your status and forms.
Common timeline
Calendar-year individuals; for weekends, holidays, disaster-area extensions, or special status, the rules for that year govern.
| Date | What happens |
|---|---|
| 3/15 | Recommended internal document deadline. If Form 3520-A, 5471, 8865, 8621, foreign trusts, or foreign companies are involved, provide documents earlier. |
| 4/15 | General Form 1040 deadline. FBAR is usually due the same day and is generally extended automatically to 10/15. |
| 6/15 | Certain taxpayers living abroad. U.S. citizens/resident aliens who live and work abroad generally receive an automatic 2-month extension to file; interest generally still accrues on unpaid tax after 4/15. |
| 10/15 | After a Form 4868 extension. An extension generally extends only the time to file, not the time to pay. |
Before you submit your documents, check once more
- ✓ Status, visa, and 2023–2025 U.S. day counts are complete
- ✓ All U.S. and foreign income, taxes, and original-currency amounts have been provided
- ✓ Maximum balance, currency, and account details for each foreign account have been organized
- ✓ Gift, inheritance, trust, foreign company, and foreign fund documents have been provided
- ✓ Complete tax returns for the past three years and all IRS / state tax agency letters have been provided
- ✓ State residence, work, real property, and move-in/move-out information has been explained
The earlier and more complete your documents, the lower the risk. Complete documents help determine whether a Form 1040, Form 1040-NR, or dual-status return is required, and allow timely review of FBAR, Form 8938, Form 3520, Form 5471, Form 8621, and other filings.
Disclaimer: This brochure is intended only for general information gathering and tax education and does not constitute individual tax, legal, or accounting advice. Specific filing obligations should be determined based on the complete facts, applicable tax law, tax treaties, state tax rules, and the latest form instructions.
The illustrated pages below are in Chinese.
The material on this site is general information, not tax advice, and does not create a client relationship. Your situation may differ. Speak to us before you act on anything here.
Let’s start with a conversation
Next step
If this applies to you, book an appointment with Kit. A first meeting to start a service is free; advice on your own tax question is a paid consultation.