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Freyman CPA

U.S. Expat & International Tax Services

Living abroad changes your geography. It does not automatically end your U.S. tax filing obligations.

U.S. citizens and resident aliens generally remain subject to U.S. tax rules on worldwide income while living abroad. Depending on the facts, foreign tax credits, the foreign earned income exclusion and additional foreign-account or asset reporting may also become relevant.

Freyman CPA helps Americans abroad and internationally connected taxpayers manage the U.S. side of cross-border taxation. Spain is a particular focus of our international practice, and we can coordinate with a client’s Spanish tax or legal professionals when the two systems intersect.

U.S. Tax Services for Americans Abroad

International tax compliance is rarely solved by one form. The correct approach depends on where the taxpayer lives, where services are performed, the type of income earned, foreign taxes paid, financial accounts, business ownership and other cross-border facts.

We help clients organize those facts and determine the U.S. filings and planning issues that need attention.

U.S. individual income tax returns for Americans abroad

Foreign tax credit analysis

Foreign earned income exclusion considerations

FBAR and foreign financial account reporting

Form 8938 and other foreign-asset reporting considerations

U.S. state residency and domicile issues after moving abroad

U.S. business-owner and self-employment tax coordination

Pre-move and post-move U.S. tax planning

Coordination with foreign-country tax and legal advisers

Spain-Focused U.S. Tax Planning

For Americans living in or moving to Spain, the U.S. and Spanish tax systems can overlap in ways that require planning and coordination. Freyman CPA focuses on the U.S. federal and state side while working alongside Spanish professionals when Spanish tax or legal advice is needed.

Digital Nomads and Remote Workers

Remote work can create tax complexity because the location where services are physically performed can matter even when the employer, clients or bank account remain in the United States. Digital nomads and remote business owners should evaluate the U.S. consequences of working abroad rather than assuming that U.S.-based payment means U.S.-based work.

Foreign Accounts and Assets

Americans abroad often open local bank accounts or acquire other foreign financial assets. Depending on the balances and type of asset, separate U.S. reporting may apply in addition to the income tax return. We help clients identify the U.S. reporting questions that need to be addressed.

Frequently Asked Questions

Generally, U.S. citizens and resident aliens are subject to U.S. filing rules on worldwide income even while living abroad. The specific filing requirements depend on the taxpayer’s facts.

Not necessarily. Depending on the facts, mechanisms such as foreign tax credits and the foreign earned income exclusion may reduce or change U.S. tax. These rules require analysis and are not interchangeable in every situation.

The FBAR is a separate Treasury reporting requirement for certain foreign financial accounts. A U.S. person generally must file when the aggregate value of covered foreign financial accounts exceeds $10,000 at any time during the calendar year, subject to the detailed rules and exceptions.

This page is for U.S. tax services. When Spanish tax or legal advice is required, we can coordinate with the client’s Spanish professionals rather than presenting Freyman CPA as the Spanish adviser.

Work With Freyman CPA

Living abroad — or planning to? Schedule a consultation to discuss the U.S. tax side of your international move, work or financial life.