The short answer
Moving abroad does not end U.S. tax filing. U.S. citizens and resident aliens (including green card holders) generally report worldwide income and file a U.S. return if their income is at or above the filing threshold — even if they live and work in Taiwan. Special rules give you more time to file and ways to reduce double tax, and separate reports may be required for foreign accounts and assets. Use this checklist, then follow the links for details.
1. Do you need to file?
| 2025 filing status (under 65) | File if gross income is at least |
|---|---|
| Single | $15,750 |
| Married filing jointly (both under 65) | $31,500 |
| Married filing separately (any age) | $5 |
| Head of household | $23,625 |
| Qualifying surviving spouse | $31,500 |
These are the 2025 amounts from the Form 1040 instructions; higher amounts apply at 65 or older, and the 2026 amounts will be in the 2026 instructions. For this test, gross income includes foreign earned income and housing amounts you can exclude. You must also file if you have net self-employment earnings of $400 or more. Worldwide income is explained in Foreign income: do U.S. tax residents report worldwide income?
2. Deadlines and payment
| Item | Date for a 2025 return | Notes |
|---|---|---|
| Regular due date | April 15, 2026 | Interest on unpaid tax runs from this date even with an extension |
| Automatic 2-month extension | June 15, 2026 | If you live outside the U.S. and Puerto Rico and your tax home is abroad on April 15; attach a statement |
| Additional 4 months (Form 4868, filed by June 15) | October 15, 2026 | Extension of time to file, not to pay |
| FBAR (FinCEN Form 114) | April 15, automatically extended to October 15 | Filed separately from the tax return |
If you are waiting to qualify for the foreign earned income exclusion, Form 2350 can extend the time to file; see the FEIE guide.
3. Avoiding double tax: FEIE or foreign tax credit
- Foreign earned income exclusion: excludes foreign wages and self-employment income up to $130,000 for 2025 and $132,900 for 2026, plus a housing amount, if you meet the tax home and residence or presence tests. It does not apply to investment income. See the FEIE guide.
- Foreign tax credit: reduces U.S. tax by qualifying foreign income taxes, within limits. You cannot credit foreign tax on income you exclude. See the foreign tax credit guide.
4. Foreign accounts and assets
- FBAR: required if the combined value of your foreign financial accounts exceeded $10,000 at any time during the year. See the FBAR guide.
- Form 8938: if your tax home is abroad and you meet a presence-abroad test, the thresholds are higher — more than $200,000 at year end or $300,000 at any time (single or married filing separately), or $400,000 / $600,000 for a joint return. See FBAR vs. Form 8938.
- Foreign funds and ETFs: may be PFICs with their own rules and Form 8621. See the PFIC guide.
- Foreign pensions: may raise Form 8938, FBAR, and Form 3520 questions. See the foreign pension guide.
5. Currency conversion
Report every amount in U.S. dollars. The IRS generally accepts any posted exchange rate used consistently, and its yearly average for the Taiwan dollar is 31.167 per U.S. dollar for 2025. To convert, divide the Taiwan dollar amount by the rate. The FBAR uses a different rule: the Treasury exchange rate for the last day of the year. See the FBAR maximum value guide.
6. Taiwan-related considerations
- No treaty on the IRS list (as of October 2026): Taiwan does not appear on the IRS list of U.S. income tax treaties. We could not confirm from available U.S. government sources whether any U.S.–Taiwan double tax relief legislation has been enacted, so this guide does not rely on any; check current IRS guidance before filing. Even without a treaty, the foreign tax credit and the foreign earned income exclusion remain available if you qualify.
- Bona fide residence test: Publication 54 limits this test to U.S. citizens and to resident aliens who are citizens or nationals of a country with a U.S. income tax treaty in effect; the physical presence test applies to all resident aliens. For a green card holder, citizenship or nationality — not birthplace or U.S. tax residency — decides this. See the FEIE guide.
- Which Taiwan taxes are creditable: only foreign income taxes (or taxes in lieu of them) generally qualify for the credit; property taxes do not.
Checklist
- Confirm your filing requirement (gross income includes excludable foreign income).
- Decide whether to use the June 15 extension and, if needed, Form 4868; pay by April 15 to avoid interest.
- Compare the foreign earned income exclusion and the foreign tax credit.
- Total your foreign account balances for the FBAR and Form 8938.
- Identify foreign funds, pensions, and other assets that may need Form 8621, 8938, or 3520.
- Convert all amounts to U.S. dollars consistently.
U.S. state tax obligations after a move, renouncing citizenship, Taiwan tax law, and businesses abroad are not covered. Rules for 2026 should be checked against the final 2026 forms and instructions.