Tax Services

Tax Expatriate Services

Living or working abroad? SMAART navigates the complex tax regulations that follow U.S. citizens, green card holders, and international business owners worldwide.

Global Income. U.S. Tax Obligations. Expert Guidance.

The United States taxes its citizens and permanent residents on worldwide income, regardless of where they live or work. For expatriates, foreign nationals, and international business owners, this creates a complex web of filing requirements, exclusions, credits, and treaty provisions that demand specialized expertise.

SMAART Company's Tax Expatriate Services help individuals and businesses navigate the full spectrum of international tax regulations. We handle Tax Compliance and Filing, Foreign Earned Income Exclusion (FEIE), Foreign Tax Credits, Social Security and Retirement Contributions, Tax Treaty Benefits, Estate and Inheritance Tax Planning, Corporate and Business Tax Strategies, IRS Offshore Compliance Programs, and the tax implications of renouncing citizenship.

Whether you're a U.S. citizen living abroad, a green card holder, a foreign national working in the U.S., an international business owner, a remote worker or digital nomad, or an employee on an overseas assignment, SMAART ensures you remain fully compliant while minimizing your global tax burden.

Core Directives

Worldwide Compliance

Tax Optimization

Offshore Compliance

Ready When You Are

Operational Milestones

Assess

Review your residency status, income sources, foreign accounts, and international business interests to map your full tax profile.

Optimize

Identify all available exclusions, credits, and treaty benefits to minimize your global tax burden.

Prepare

Prepare and file all required returns, including federal, state, FBAR, FATCA, and any foreign jurisdiction filings.

Comply

Ensure full compliance with IRS offshore disclosure requirements and international reporting obligations.

Advise

Provide ongoing guidance on changes in tax law, residency status, and international business structures.

International Tax Mistakes Are Expensive

Unreported foreign accounts, missed FBAR filings, and incorrect treaty applications can trigger steep IRS penalties, often $10,000 or more per violation. Expert guidance is not optional when you earn or hold assets abroad.

Included Services & Outcomes

Expatriate tax compliance and filing (federal and state)

Foreign Earned Income Exclusion (FEIE) optimization

Foreign Tax Credit calculation and application

Tax treaty benefit analysis and implementation

Social Security and retirement contribution coordination

Estate and inheritance tax planning for international assets

Corporate and business tax strategies for international operations

IRS offshore compliance program guidance (FBAR, FATCA)

Global Life. Compliant Taxes.

SMAART ensures U.S. expatriates, foreign nationals, and international business owners meet every filing obligation, while keeping more of what they earn.

FAQ

Questions &
Answers

Get answers to the most common questions about our tax expatriate services services.

Ask Us Directly

Do U.S. citizens abroad still have to file taxes?

Yes. The U.S. taxes citizens and permanent residents on worldwide income regardless of where they reside. Filing requirements apply even if you owe no tax due to exclusions or credits.

What is the Foreign Earned Income Exclusion?

The FEIE allows qualifying U.S. taxpayers living abroad to exclude a certain amount of foreign earned income from U.S. taxation. For 2024, the exclusion is over $120,000. SMAART ensures you qualify and maximize this benefit.

What is FBAR and do I need to file it?

FBAR (FinCEN Form 114) is required if you have foreign financial accounts with an aggregate value exceeding $10,000 at any point during the year. Penalties for non-filing can be severe, SMAART ensures timely and accurate reporting.

Can digital nomads and remote workers use these services?

Absolutely. Digital nomads, freelancers, and remote workers earning income while living abroad face the same U.S. tax obligations. SMAART helps you stay compliant while leveraging available exclusions and credits.

What happens if I renounce my U.S. citizenship?

Renouncing citizenship triggers an expatriation tax, essentially a mark-to-market exit tax on your worldwide assets. SMAART provides planning and preparation to help you understand and manage the tax implications before and after renunciation.