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Official IRS Forms & Instructions

Use this page to access official IRS form pages and related ExpatTaxSavvy guides for common U.S. expat tax filing situations.

Use This Page After You Know Which Forms Apply

This page is a resource shelf. If you are still figuring out your filing situation, start with the Forms Library map or the decision flow first.

Official IRS pages are the best place to check the current version of each form, instructions, recent updates, and related filing guidance.

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Core Individual Return Forms

These are the main forms and schedules that often sit at the center of a U.S. expat tax return.

Form 1040

Primary U.S. individual income tax return.

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Official IRS Form 1040 Page →

Schedule 1

Additional income and adjustments to income connected to Form 1040.

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Official IRS Schedule 1 Page →

Schedule B

Interest, ordinary dividends, and certain foreign account questions.

Read FBAR / Account Guide →

Official IRS Schedule B Page →

Income & Self-Employment Forms

These forms commonly apply to freelancers, consultants, contractors, business owners, and taxpayers with rental or supplemental income.

Schedule C

Profit or loss from a sole proprietorship, freelance work, consulting, or small business activity.

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Official IRS Schedule C Page →

Schedule SE

Self-employment tax calculation for taxpayers with net earnings from self-employment.

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Official IRS Schedule SE Page →

Schedule E

Supplemental income and loss, including rental income, royalties, partnerships, and certain pass-through income.

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Official IRS Schedule E Page →

Foreign Income, Exclusion & Credit Forms

These forms are commonly involved when U.S. taxpayers live abroad, earn foreign income, or pay tax to another country.

Form 2555

Used for the Foreign Earned Income Exclusion and, where applicable, foreign housing exclusion or deduction.

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Official IRS Form 2555 Page →

Form 1116

Used to claim the Foreign Tax Credit for certain foreign taxes paid or accrued.

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Official IRS Form 1116 Page →

Schedule B for Form 1116

Foreign tax carryover reconciliation schedule for taxpayers tracking unused foreign tax credits.

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Official IRS Schedule B Form 1116 Page →

Foreign Account & Asset Reporting

Some foreign reporting requirements may apply separately from your income tax return. FBAR is filed through FinCEN, not as a normal IRS tax return attachment.

FBAR / FinCEN Form 114

Foreign bank and financial account reporting through FinCEN’s BSA E-Filing system.

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Official IRS FBAR Page →

Form 8938

Statement of Specified Foreign Financial Assets, attached to your income tax return when applicable.

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Official IRS Form 8938 Page →

Schedule B

Includes foreign account questions that may matter even when FBAR or Form 8938 also apply.

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Official IRS Schedule B Page →

Foreign Business, Company & Investment Forms

These forms can be more complex and may require professional support, especially where foreign companies, trusts, or passive foreign investments are involved.

Form 5471

Information return for certain U.S. persons with respect to certain foreign corporations.

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Official IRS Form 5471 Page →

Form 8858

Information return for certain foreign disregarded entities and foreign branches.

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Official IRS Form 8858 Page →

Form 8621

Information return for certain passive foreign investment companies and related elections.

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Official IRS Form 8621 Page →

Form 3520

Annual return to report certain transactions with foreign trusts and receipt of certain foreign gifts.

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Official IRS Form 3520 Page →

Form 3520-A

Annual information return of a foreign trust with a U.S. owner.

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Official IRS Form 3520-A Page →

Not Every Form Belongs in Every Filing Pathway

This page is a direct resource shelf. It does not mean every expat needs every form listed here.

Start with your situation first, then use the Forms Library map and individual guides to understand which forms may apply.

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