Foreign Investments & Accounts
Guides to PFICs, foreign funds, brokerage accounts, retirement accounts and investment taxation for Americans abroad.
PFIC Rules for Americans Abroad
PFIC rules can make ordinary non-U.S. investment funds unusually complex for U.S. taxpayers.
Read guide →Foreign Mutual Funds and U.S. Tax
Foreign mutual funds often require PFIC analysis and separate foreign-account reporting.
Read guide →Foreign ETFs and U.S. Tax
A non-U.S.-domiciled ETF can be a PFIC even when it tracks a familiar U.S. market index.
Read guide →Foreign Brokerage Accounts and U.S. Reporting
Foreign brokerage accounts can generate income tax, FBAR, FATCA and PFIC reporting in the same year.
Read guide →Foreign Retirement Accounts and U.S. Tax
Foreign retirement accounts need U.S. classification before assuming tax deferral or treaty protection.
Read guide →UK ISA and U.S. Tax
A UK ISA is tax-advantaged in the UK but does not automatically receive the same treatment under U.S. federal tax rules.
Read guide →Canadian TFSA and U.S. Tax
A Canadian TFSA is tax-free under Canadian rules but not automatically tax-free under U.S. federal rules.
Read guide →Capital Gains for Americans Abroad
Capital gains on worldwide assets remain relevant to U.S. taxpayers abroad and can require currency conversion and foreign-tax-credit analysis.
Read guide →Foreign Bank Interest and U.S. Tax
Interest earned on foreign bank accounts is generally reportable even if the account is ordinary and locally tax-favored.
Read guide →Stock Options and Equity Compensation Abroad
Cross-border stock compensation can create sourcing, payroll, foreign-tax-credit and capital-gain issues across several years.
Read guide →Prefer professional expat tax preparation?
Use the guides to identify the likely form set, then compare the complete engagement scope.
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