US federal returns, prepared from a cross-border position.
Every US citizen and Green Card holder files with the IRS annually, wherever they live. Living in the UK does not simplify that return — it adds exclusions, credits and disclosures that a domestic preparer rarely sees.
Figures relate to tax year 2025 (US) · 2025-26 (UK)
A 1040 that knows about your UK life
A US return prepared from abroad is a different job. Employment income may qualify for the Foreign Earned Income Exclusion, UK tax already paid becomes a foreign tax credit, and UK accounts, pensions and funds each carry their own reporting forms.
We prepare the full return — Form 1040 with Schedules B and D, Forms 2555 and 1116, and the information returns your holdings trigger — as one coherent position rather than a stack of disconnected forms.
- Form 1040 and all required schedules
- Foreign Earned Income Exclusion (Form 2555)
- Foreign tax credits (Form 1116)
- Treaty-based positions (Form 8833) where they apply
Exclusion or credit, chosen deliberately
The FEIE and the foreign tax credit interact, and the better choice depends on your income mix, UK tax rate and future plans. Revoking the exclusion carries a five-year lock, so the decision deserves more than a software default.
We model both routes before filing and show you the difference, so the election made this year still looks right in five.
Beyond the 1040: state, amended and family filings
Moving abroad doesn't always end state filing — California, New York and Virginia are notoriously reluctant to let residents go, and a state return filed wrong keeps that door open for years.
We also fix what earlier preparers missed: amended returns to claim refunds still open under the statute, ITIN applications for non-US spouses, and the child tax credit that many expat families never realise is refundable to them.
- State returns and residency break analysis
- Amended returns (1040-X) for open refund years
- ITINs for non-US spouses and dependents
- Refundable child tax credit claims from abroad
Primary sources
Official guidance from the IRS, FinCEN and GOV.UK. Thresholds and rates on those pages are updated annually — check the current tax year before relying on a figure.
Questions, Answered.
What clients ask about us federal returns
Which forms will my return actually include?
Almost always Form 1040 itself, plus Form 2555 or Form 1116 depending on how you claim relief.
Beyond that it depends on what you hold: Form 8938 for foreign assets, Form 8621 for funds, Form 5471 for a foreign company. The return grows with the position rather than with the income.
Do I need to report my UK bank accounts on the return?
Possibly on Form 8938, which sits with the return and has thresholds that vary by filing status and where you live.
That is separate from FBAR, which is filed with FinCEN rather than the IRS. Many people owe both, and neither substitutes for the other.
What if I am married to a non-US spouse?
You can generally file separately and leave them outside the US system, or elect to treat them as a US person and file jointly.
The election can lower the rate but pulls their worldwide income and accounts into US reporting permanently. It is rarely obvious which is better without running both.
Do I have to file if I earn nothing in the US?
Yes. The US taxes citizens and Green Card holders on worldwide income, so the return is driven by your status rather than by where the money was earned. Having no US-source income at all does not remove the obligation.
What it usually does change is the bill. Once the Foreign Earned Income Exclusion or foreign tax credits are applied, most people abroad owe little or nothing - but only because they filed and claimed them.
Should I use the exclusion or foreign tax credits?
It depends on where you live and what you earn. In a high-tax country the credits often cover your liability entirely and preserve more flexibility. In a low-tax country the exclusion usually does more work.
The choice has a tail. Revoking the exclusion locks you out of it for five years, and mixing the two badly can strand credits you cannot use. It is worth deciding deliberately rather than letting software pick.
What if I have never filed?
That is a common position and usually fixable. The IRS Streamlined programme exists for people whose failure to file was non-wilful, and it waives the penalties that would otherwise apply.
We would look at how far back the exposure actually runs before filing anything, because the route you choose matters more than the speed.
Do I still need to file a state return?
Sometimes. Leaving the country does not automatically end a state filing obligation, and some states are notably reluctant to treat you as gone.
It turns on whether you properly broke residency - where your home, licence, voter registration and ties sit. We check this rather than assume it.
Next Step.
Tell us what you hold — the scope and a fixed fee follow in writing.