Glossary
- Abode
- Accidental American
- Additional Child Tax Credit
- Adjusted Gross Income
- Aggregate Account Value
- Amended Return
- Automatic Expat Extension
- Back Taxes
- Bona Fide Residence Test
- BSA E-Filing
- Carryback
- Carryover
- Catch-Up Filing
- Certificate of Coverage
- CFC (Controlled Foreign Corporation)
- Child Tax Credit
- Contractor Abroad
- Covered Expatriate
- Covered Gift
- Creditable Foreign Tax
- Currency Exchange Gain
- Delinquent FBAR Submission Procedures
- Delinquent International Information Return Submission Procedures
- Dependent Abroad
- Digital Nomad
- Domicile
- Double Taxation
- Dual-Status Taxpayer
- Estimated Tax Payment
- Excess Distribution
- Exchange Rate
- Exit Tax
- Expat Tax Return
- Failure-to-File Penalty
- Failure-to-Pay Penalty
- FATCA
- FBAR
- FBAR Penalty
- Filing Extension
- Filing Threshold
- Foreign Birth Certificate
- Foreign Brokerage Account
- Foreign Capital Gain
- Foreign Corporation
- Foreign Disregarded Entity
- Foreign Earned Income
- Foreign Earned Income Exclusion
- Foreign Estate
- Foreign Financial Account
- Foreign Grantor Trust
- Foreign Investment Account
- Foreign Life Insurance
- Foreign Pension
- Foreign Real Estate
- Foreign Rental Property
- Foreign Retirement Account
- Foreign-Source Income
- Foreign Tax Credit
- Foreign Tax Redetermination
- Foreign Trust
- General Category Income
- GILTI
- IRS Collection
- IRS Notice
- ISA
- Late Filing
- Late Payment
- Mark-to-Market Election
- Married Filing Jointly
- Married Filing Separately
- Maximum Account Value
- Medicare Tax
- Modified Adjusted Gross Income
- Net Investment Income Tax
- Non-U.S. Situs Asset
- Non-Willful Failure
- Nonresident Alien
- Nonresident Alien Spouse
- Offshore Compliance
- Offshore Investment
- Passive Category Income
- Payment Deadline
- Penalty Abatement
- Pension Contribution
- Pension Distribution
- Permanent Establishment
- PFIC
- PFIC Annual Information Statement
- Physical Presence Test
- QEF Election
- QROPS
- Reasonable Cause
- Renunciation
- Residency Certificate
- Resident Alien
- RESP
- Schedule B
- Section 911
- Section 962 Election
- Section 1291 Fund
- Self-Employment Tax
- Signature Authority
- SIPP
- Social Security Agreement
- Social Security Tax
- Specified Foreign Financial Asset
- Spousal Election
- State Residency
- Statutory Residence Test
- Streamlined Domestic Offshore Procedures
- Streamlined Filing Compliance Procedures
- Streamlined Foreign Offshore Procedures
- Subpart F Income
- Superannuation
- Tax Debt
- Tax-Deferred Account
- Tax Equalization
- Tax Home
- Tax Residency
- Tax Treaty
- TFSA
- Totalization Agreement
- Treaty Position
- Unfiled Tax Return
- U.S. Person
- U.S. Shareholder
- U.S. Situs Asset
- U.S.-Source Income
- Voluntary Disclosure
- W-8BEN
- W-9
- Willful Failure
- Worldwide Income