Kit Leung CPA中文

International & Foreigner Tax

2025 Tax Document Checklist for People Abroad and Foreign Nationals (Professional Edition)

By Kit Leung CPA24 min readTax year 2025Last reviewed October 2026

Topics in this guide:Document checklistForeign accountsForeign companies

Translated from Kit's Chinese guide. Read the original (中文)

2025

Individual Tax Document Checklist for Individuals Abroad / Foreign Nationals

Professional Edition Client Intake Worksheet

Scope: This checklist is for U.S. citizens, green card holders, U.S. resident aliens, nonresident aliens, dual-status taxpayers, and clients with foreign income, foreign accounts, foreign assets, foreign companies, foreign trusts, foreign gifts, or U.S.-source income.
Instructions: Clients should first complete Parts 1 through 4, which are used to determine whether a Form 1040, Form 1040-NR, or dual-status return should be filed. For the later parts, check the applicable boxes and provide documents based on your actual situation; not every item applies to every client.
Important reminder: Not having an SSN does not mean you have no filing obligation; not receiving a 1099/W-2 does not mean the income need not be reported; a transfer from abroad does not necessarily require Form 3520, but foreign gifts, inheritances, trust distributions, or gifts from foreign corporations/partnerships may trigger a filing requirement.

Tax Year: 2025 (generally filed in 2026)

Version date: 2026-06-30

1. Quick Classification: Determine Your Filing Status First

Please first select the option closest to the client's situation. The final filing status must be determined based on the facts, day counts, visa, tax treaties, and types of income taken together.

Check Item Documents / information to provide
☐ U.S. citizen / dual citizen Generally files Form 1040, reports worldwide income, and must review FBAR, Form 8938, and other foreign information returns.
☐ Green card holder Generally a U.S. resident alien for tax purposes; files Form 1040 and reports worldwide income.
☐ No green card, but may meet the substantial presence test Must be calculated using the 183-day weighted formula, and review whether Form 8843, Form 8840, or a tax treaty exception applies.
☐ Nonresident Alien Generally files Form 1040-NR and reports only U.S.-source taxable income and income effectively connected with a U.S. trade or business.
☐ Dual-Status A nonresident for part of the year and a resident for part of the same year; common in the first year of arrival in the U.S. or the final year of departure.
☐ Status uncertain Please provide your visa, I-94, passport entry/exit records, days present in the U.S. in 2023/2024/2025, green card application status, and tax treaty country.

Professional tip: The first step in collecting client information is not asking "did you exceed 180 days," but determining tax status: Form 1040, Form 1040-NR, or dual-status. The 183-day rule is also not simply 183 days in a single year; a three-year weighted formula generally must be used.

2. Key Deadlines and Timeline

The following are common deadlines for calendar-year individuals. For weekends, holidays, disaster-area extensions, or special status, the IRS rules for that year govern.

Item Explanation
General Form 1040 deadline Generally April 15 of the following year. Tax year 2025 is generally filed in 2026.
U.S. citizens/resident aliens living and working abroad Generally receive an automatic 2-month extension to file, to June 15; however, interest generally still accrues on tax unpaid after April 15.
Form 4868 extension Generally extends the filing deadline to October 15; an extension extends the time to file, not the time to pay.
Form 1040-NR If you received wages as an employee subject to U.S. withholding, generally April 15; if you had no such wages and no U.S. office/place of business, generally June 15.
FBAR / FinCEN Form 114 Generally due April 15; if not filed on time, it is generally extended automatically to October 15. The FBAR is not mailed to the IRS with the federal tax return.
Form 3520 Generally has the same deadline as the individual income tax return; if extended with Form 4868, Form 3520 can generally also be extended to October 15, but it must be filed separately.
Form 3520-A For a foreign trust, generally the 15th day of the 3rd month after the end of the trust's tax year — for example, March 15 for a calendar-year trust; an extension may be requested with Form 7004.
Recommended internal document deadline Clients are advised to provide basic documents by March 15; if Form 3520-A, 5471, 8865, 8621, foreign trusts, or foreign companies are involved, documents should be provided earlier.

3. Personal and Family Information

Item Client entry / documents to provide
Client's English name (matching passport/SSN/ITIN) ____________________________________________
Chinese name (if applicable) ____________________________________________
SSN / ITIN / whether an ITIN application is needed ____________________________________________
Date of birth, country of birth, nationality/passport country ____________________________________________
Marital status and spouse information Single / Married filing jointly / Married filing separately / Widowed / Other: ________________
Spouse's SSN/ITIN, status, and income ____________________________________________
Children/dependents' names, dates of birth, SSN/ITIN, place of residence ____________________________________________
U.S. address, foreign address, mailing address ____________________________________________
Phone, email, emergency contact ____________________________________________
Bank information for refund (U.S. bank routing/account) ____________________________________________
Copies of federal/state tax returns for the past three years Please provide complete PDFs, including all schedules and informational forms.
IRS/state tax agency letters Please provide every notice, letter, bill, or audit letter.

4. Tax Residency Status, the 183-Day Rule, and Entry/Exit Records

The 183-day misconception: The "180-day rule" is not the standard for determining tax residency for U.S. federal income tax purposes. For foreign nationals without a green card, the usual rule is the substantial presence test: at least 31 days in the current year, and 183 days or more when the current year, the prior year, and the year before that are weighted at 100%, 1/3, and 1/6.

Item Client entry / documents to provide
Are you a U.S. citizen? ☐ Yes ☐ No
Do you hold a green card, or were you a lawful permanent resident at any time in 2025? ☐ Yes ☐ No; green card date/surrender date: ________________
Visa status in 2025 B1/B2 / F-1 / J-1 / H-1B / L-1 / E-2 / O-1 / Other: ________
In 2025, did you file, or are you applying for, a green card/adjustment of status? ☐ Yes ☐ No; explanation: ________________
U.S. entry and departure records for 2025 Please provide I-94 travel history, passport stamp pages, and airline tickets/itineraries.
Days present in the U.S. in 2023/2024/2025 2023: ____ days; 2024: ____ days; 2025: ____ days.
Are you an F/J/M/Q student, teacher, researcher, or trainee? ☐ Yes ☐ No; Form 8843 may be required.
Do you wish to claim the closer connection exception? ☐ Yes ☐ No; generally requires Form 8840, and actual presence in the U.S. of fewer than 183 days in the current year.
Might you claim nonresident status under a tax treaty? ☐ Yes ☐ No; country: ________; Form 8833 may be required.
Is this your first year in the U.S. or your final year before leaving? ☐ Yes ☐ No; a dual-status return may be involved.

183-Day Weighted Calculation Table

Year Actual days in the U.S. Weighting Days counted Notes
2025 current year ____ 100% ____ At least 31 days required in the current year
2024 prior year ____ 1/3 ____
2023 two years prior ____ 1/6 ____
Total ____ 183 days or more may meet the substantial presence test

5. Income Document Checklist: U.S. Income and Foreign Income

Please provide all income documents. U.S. resident aliens generally report worldwide income; nonresident aliens generally report U.S.-source taxable income and income effectively connected with a U.S. trade or business.

5A. U.S. Income Documents

Check Item Documents / information to provide
☐ W-2 wages W-2s from all U.S. employers; wages, withholding, and state tax information.
☐ 1099-INT / 1099-DIV U.S. bank interest, dividends, and distributions.
☐ 1099-B / stock transactions Brokerage annual statements, cost basis, purchase and sale details, RSU/ESPP documents.
☐ 1099-NEC / 1099-MISC / 1099-K Independent contractor income, platform income, rents, service fees, commissions.
☐ Schedule K-1 K-1s from partnerships, S corporations, trusts/estates, and EB-5 investments.
☐ U.S. rental property Rental income, management fees, repairs, mortgage interest, property taxes, insurance, HOA, and depreciation records.
☐ Self-employment/small business income Income records, 1099s, expense details, mileage, home office, insurance, licenses, etc.
☐ Retirement/Social Security/pensions 1099-R, SSA-1099, IRA/401(k) distributions.
☐ Digital assets/virtual currency Exchange statements, wallet addresses, and records of purchases/sales/exchanges/staking/mining/airdrops.
☐ 1042-S Income documents for nonresident aliens or related to treaty/withholding.

5B. Foreign Income Documents

Check Item Documents / information to provide
☐ Foreign wages / bonuses Employer name, address, work location, pay stubs, annual income certificate, foreign-currency amounts, local taxes.
☐ Foreign self-employment/consulting/business income Income details, contracts, invoices, bank statements, related expenses, and local tax returns.
☐ Foreign bank interest Bank annual statements, interest amount, withholding tax, currency.
☐ Foreign dividends / fund distributions Brokerage statements, company/fund names, distribution type, withholding tax. Note the PFIC risk.
☐ Sales of foreign stocks/funds/crypto assets Purchase and sale dates, cost, sale price, fees, currency, exchange statements.
☐ Foreign rental property Leases, rents, vacancy periods, mortgage interest, property taxes, property management, repairs, depreciable basis.
☐ Sale of foreign real property Purchase contract, sale contract, improvement costs, transaction taxes and fees, exchange rates, local capital gains tax.
☐ Foreign pensions/retirement accounts Annual statements, contributions, distributions, employer contributions, local tax treatment, treaty documents.
☐ Foreign royalties/copyrights/patents Contracts, payer, place of use, withholding tax.
☐ Other foreign income Scholarships, compensation/damages, lottery/prize winnings, insurance claim proceeds, severance pay, etc.

Foreign currency conversion: Please keep the original-currency amount, payment date, exchange-rate source, and U.S. dollar conversion. Whether to use the yearly average rate, the transaction-date rate, or a specific IRS/Treasury rate should be determined by the type of income and the requirements of the return.

6. Foreign Earned Income Exclusion vs. Foreign Tax Credit

Many people confuse the "foreign income exclusion" with the "foreign tax credit"; in practice, the two usually need to be modeled and compared when filing.

Item Foreign Earned Income Exclusion / Form 2555 Foreign Tax Credit / Form 1116 Documents the client must provide
Who qualifies Qualifying U.S. citizens or U.S. resident aliens with earned income abroad. Taxpayers who paid qualifying foreign income tax on the same foreign-source income, where that income is also subject to U.S. tax. Status, place of residence, place of work, type of income, local tax returns.
Eligible income Generally applies only to earned income such as wages and self-employment income; does not apply to passive income such as interest, dividends, rents, and capital gains. Can apply to qualifying foreign income tax on many categories of foreign-source income, but must be calculated by income category and subject to the limitation. Income classification, type of foreign tax, proof of tax payment.
2025 limit Up to $130,000 per qualifying individual; each spouse in a qualifying married couple may claim it separately. No fixed dollar "exclusion limit," but subject to the foreign tax credit limitation rules. Proof of wages, days worked abroad, local tax returns.
Common advantages May be more favorable for those working in low-tax or no-tax countries; can be combined with the housing exclusion/deduction. Often more favorable for clients in high-tax countries; can reduce double taxation, and some unused credits may be carried over. Both approaches need to be compared.
Common limitations The income must be reported first and then excluded; it does not mean you do not have to file. Foreign taxes related to excluded income generally cannot also be claimed as an FTC. Not all foreign taxes qualify; a credit cannot be claimed on income that has already been excluded. Documents from the local tax authority, proof of payment, refund records.

6A. Form 2555 Questions

Item Client entry / documents to provide
Country/city of foreign tax home ____________________________________________
Do you meet the bona fide residence test? ☐ Yes ☐ No ☐ Not sure; country of residence: ________; period: ________
Do you meet the physical presence test? ☐ Yes ☐ No ☐ Not sure; were you abroad for at least 330 full days within a 12-month period: ________
Foreign employer name, address, period of employment ____________________________________________
Total wages, currency, local taxes ____________________________________________
Foreign housing expenses Rent, utilities, insurance, furniture rental, parking, etc.; please provide invoices and contracts.

6B. Form 1116 Questions

Item Client entry / documents to provide
Type of foreign tax Income tax / capital gains tax / withholding tax / social security tax / Other: ________
Year the tax was paid or accrued ____________________________________________
Foreign tax returns and proof of payment Please provide the local tax return, assessment, withholding slip, and tax payment receipts.
Related foreign income category Wages / interest / dividends / rents / capital gains / general / passive / treaty resourced / Other.
Any foreign tax refunds, additional tax payments, or tax redeterminations? ☐ Yes ☐ No; if yes, please provide documents.
Prior-year Form 1116 carryover Please provide the relevant Form 1116, Schedule B, or carryover worksheets for the prior 10 years.

7. Foreign Financial Accounts and Foreign Assets: FBAR / Form 8938

FBAR and Form 8938 are not the same form: FBAR / FinCEN Form 114 reports foreign financial accounts to the Treasury Department; Form 8938 is filed with the income tax return to report specified foreign financial assets to the IRS. Both may apply at the same time, with different thresholds and reporting scope.

Item Explanation
Basic FBAR threshold A U.S. person (including U.S. citizens, U.S. resident aliens, etc.) generally must file if the aggregate maximum balance of all foreign financial accounts exceeded $10,000 at any time.
Common accounts Foreign bank accounts, securities accounts, mutual fund accounts, certain foreign retirement/pension accounts, cash-value insurance, accounts with signature authority, etc.
Information needed Financial institution name and address, account number, account type, currency, 2025 maximum balance, account owner, whether jointly owned, whether signature authority only.
Note The FBAR is not an income tax return; you may need to file even if the account earned no income.

7A. FBAR / Form 114 Account Detail Schedule (make one copy per account)

Item Client entry / documents to provide
Foreign Financial Institution Name ____________________________________________
Financial Institution Address ____________________________________________
Country/region ____________________________________________
Type of Account Bank / securities / fund / retirement account / insurance / Other: ________
Account Number ____________________________________________
Account owner / joint owner / signatory ____________________________________________
2025 maximum balance (original currency) Amount: ____________ Currency: ____________ Date: ____________
2025 maximum balance (U.S. dollars) Amount: ____________ Exchange-rate source: ____________
Did the account generate income in 2025? Interest / dividends / gains on sales / no income / Other: ________
Has the account been closed? ☐ Yes, closing date: ________ ☐ No

7B. Form 8938 Threshold Quick Reference

Taxpayer situation Year-end value threshold Maximum value at any time during the year threshold
Living in the U.S.: unmarried or married filing separately More than $50,000 More than $75,000
Living in the U.S.: married filing jointly More than $100,000 More than $150,000
Living abroad: unmarried or married filing separately More than $200,000 More than $300,000
Living abroad: married filing jointly More than $400,000 More than $600,000

Form 8938 correction reminder: Form 8938 mainly covers specified foreign financial assets, not all foreign assets. Directly held foreign real estate, antiques, jewelry, cars, etc. are generally not Form 8938 assets; however, if held through a foreign corporation, partnership, trust, or financial account, further analysis may be required.

8. Foreign Gifts, Inheritances, and Trusts: Form 3520 / Form 3520-A

Important misconception: A "transfer from abroad of more than $100,000" does not by itself necessarily trigger Form 3520. If the client moves money from their own foreign account to their own U.S. account, it is generally not a gift; however, if a gift, bequest, or distribution is received from a nonresident alien individual, foreign estate, foreign corporation/partnership, or foreign trust, Form 3520 must be analyzed.

Check Item Documents / information to provide
☐ Received gifts/bequests from a foreign individual or foreign estate A 2025 total of more than $100,000 generally requires Form 3520; need the donor's name, address, relationship, date, amount, currency, and purpose.
☐ Received a so-called gift from a foreign corporation or foreign partnership More than $20,116 in 2025 requires special analysis; the IRS may recharacterize it.
☐ Received a distribution from a foreign trust Form 3520 may be required regardless of the amount; need the trust deed, trustee statement, and beneficiary statement.
☐ Transferred assets to a foreign trust/created a trust Form 3520 may be required; please provide trust documents, source of funds, and valuation.
☐ Own a foreign trust or are treated as its owner Form 3520-A may be required; for a calendar-year trust, generally due March 15.
☐ Borrowed from a foreign trust or used trust property without compensation Reporting may be required; please provide contracts, interest, repayment, and property-use records.

8A. Foreign Gift/Inheritance/Transfer Detail Schedule

Item Client entry / documents to provide
Date received ____________________________________________
Amount and currency ____________________________________________
Name, address, and country of sender/donor ____________________________________________
Relationship to client Parent / spouse / relative / corporation / partnership / trust / Other: ________
Nature of funds Gift / inheritance / loan / transfer of own funds / investment funds / loan repayment / Other: ________
Is there a gift letter/will/loan agreement/trust document? ☐ Yes ☐ No; please provide documents.
Proof of source of funds Foreign bank statements, asset sale documents, source of relatives' funds, tax documents, etc.
Transferred to a U.S. account? ☐ Yes ☐ No; please provide U.S. bank statements.

9. Foreign Corporations, Partnerships, Funds, and Other Investments: 5471 / 8865 / 8858 / 8621

This section is the part of the original checklist most in need of expansion. Foreign corporations, partnerships, foreign funds, foreign retirement accounts, foreign trusts, and foreign single-member companies can give rise to high-risk information returns and large penalties.

Check Item Documents / information to provide
☐ Shares of a foreign corporation / Form 5471 Ownership, voting power, or value of 10% or more, serving as an officer/director, a controlled foreign corporation (CFC), purchases or sales of shares, etc. all require analysis.
☐ Foreign partnership / Form 8865 Owning an interest in a foreign partnership, contributing property, control, or significant transactions require analysis.
☐ Foreign disregarded entity / foreign branch / Form 8858 Foreign single-member companies, sole-proprietorship entities, and foreign branches may require Form 8858.
☐ PFIC / Form 8621 Common with foreign mutual funds, ETFs, certain insurance/investment products, and foreign fund platforms; information is needed fund by fund.
☐ Foreign pensions/retirement plans May involve FBAR, 8938, 8621, 3520/3520-A, or a treaty; plan documents and annual statements are needed.
☐ Foreign life insurance/cash-value insurance Need the policy, cash value, investment account, dividends, and surrender documents.
☐ Related-party transactions Please provide details of loans, sales, service fees, management fees, leases, etc. with foreign corporations/partnerships/trusts.

9A. Foreign Corporation/Entity Information Schedule

Item Client entry / documents to provide
Entity name, English/local-language name ____________________________________________
Entity type Corporation / Partnership / Trust / Disregarded Entity / Branch / Other
Country of incorporation, registered address, date formed ____________________________________________
Client's ownership percentage/voting power/profit-sharing percentage Beginning of 2025: ____%; end of year: ____%; maximum: ____%
Do you serve as a director, manager, legal representative, or officer? ☐ Yes ☐ No; position: ________________
Financial statements Balance sheet, income statement, cash flow statement, general ledger, trial balance.
Tax documents Local tax returns, taxes paid, certificate of tax residence, tax ID number.
Related-party transactions Loans, sales, purchases, service fees, rent, wages, dividends, capital contributions, distributions.
In 2025, did you increase/decrease holdings, sell, or liquidate? ☐ Yes ☐ No; please provide transaction documents.

9B. PFIC / Foreign Fund Information Schedule (make one copy per fund)

Item Client entry / documents to provide
Fund/ETF/investment product name ____________________________________________
ISIN / CUSIP / ticker ____________________________________________
Holding platform/broker ____________________________________________
Purchase date, purchase cost, currency ____________________________________________
2025 distributions/dividends ____________________________________________
2025 sales/redemptions/conversions ☐ Yes ☐ No; sale date, price, cost, fees.
Did you receive an Annual Information Statement? ☐ Yes ☐ No; if yes, please provide it.
Did you make a QEF or mark-to-market election in a prior year? ☐ Yes ☐ No ☐ Not sure; please provide prior-year Form 8621.

10. Documents Specific to Nonresident Alien 1040-NR Filers

This section applies to clients who have no green card, do not meet U.S. tax residency, or are treated as nonresidents under a tax treaty / closer connection.

Check Item Documents / information to provide
☐ U.S.-source wages or service income Income from services actually performed in the U.S.; please provide W-2, 1042-S, 1099, contracts, and days worked.
☐ U.S.-source FDAP income U.S. dividends, rents, royalties, pensions, scholarships, prizes, etc.; please provide 1042-S/1099.
☐ U.S. bank/brokerage interest Certain U.S. bank deposit interest earned by nonresidents may be tax-exempt, but statements and status still need to be analyzed.
☐ U.S. rental property or sale For rents, the net income election may be considered; a sale generally involves FIRPTA.
☐ U.S. business or self-employment activities May be ECI; please provide income, expenses, place of business, and contracts.
☐ Tax treaty benefits Country, article, type of income, days present; may involve W-8BEN, 8233, Schedule OI, or Form 8833.
☐ ITIN application or renewal If you have no SSN but need to file a return or make a treaty claim, Form W-7 may be required.
☐ Departure/first year in the U.S./final year before leaving May involve a dual-status return or other departure tax documents.

11. State Taxes and Residency Risk in California and Other States

Do not look only at federal tax: Foreign nationals and clients abroad often overlook state taxes. Some states have their own residency rules; state tax generally does not fully follow the IRS 183-day, Form 2555, or tax treaty rules. Which U.S. state the client lives in, works in, owns property in, holds a driver's license in, where children attend school, where the family is based, and ties such as banks/doctors/insurance may all be important.

Item Client entry / documents to provide
States where you lived/stayed in 2025 CA / NY / NJ / TX / FL / WA / Other: ________________
Days in each state Please provide a travel calendar or day count.
Did you work, or work remotely, in a particular state? ☐ Yes ☐ No; work location, employer location, W-2 state wages.
Do you own or rent U.S. property? Address, purchase/lease date, whether owner-occupied, rented out, or vacant.
Driver's license, vehicle registration, voter registration, schools, doctors, insurance Please list the state and dates.
Did you move out of or into a U.S. state? Moving date, moving contract, lease termination, home sale/purchase documents.
Do you have California-source income? California work, California property, California business, California K-1, etc.

12. Detail Schedules and Client Signature Confirmation

12A. Foreign Income Detail Schedule (may be copied for each type of income)

Item Client entry / documents to provide
Type of income Wages / interest / dividends / rents / capital gains / self-employment / pension / Other
Payer name, address, country ____________________________________________
Place income arose/place services were performed ____________________________________________
Income period ____________________________________________
Amount in original currency ____________________________________________
Local tax/withholding ____________________________________________
U.S. dollar amount and exchange-rate source ____________________________________________
Related documents Pay stubs, tax returns, bank annual statements, contracts, invoices, brokerage statements, etc.

12B. Entry/Exit Record Detail Schedule

Entry date Departure date Country/state Purpose Supporting documents

12C. Client Confirmation

I confirm that I have made my best effort to provide complete, true, and accurate information about my income, accounts, assets, entries and departures, status, and transactions. I understand that this checklist is used only to collect information and does not constitute legal or tax advice; the final filing result must be determined based on the complete facts, IRS/state tax agency rules, and applicable tax treaties.

Client signature: ____________________________ Date: ________________
Spouse signature (if applicable): ____________________ Date: ________________

13. Update Basis and Sources

The following sources were used to update this checklist. When actually filing, rely on the IRS, FinCEN, state tax agencies, and the latest form instructions.

Disclaimer: This document checklist is intended only for collecting client information and organizing general tax knowledge, and does not constitute individual tax, legal, or accounting advice. Specific filing obligations and tax outcomes should be determined based on the complete facts, applicable tax law, tax treaties, state tax rules, and the latest IRS/state tax agency form instructions.

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.

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