Table of contents:
The basics
Your name
The name on your tax return and FBAR must match exactly with the name on your Social Security card. If there is a discrepancy, the IRS may not be able to match your return to your SSA record, which can lead to:
Delays in processing your return
Delays in issuing any refunds
Potential rejections of your e-filed return
if you have changed your name, such as due to marriage, but have not updated your Social Security Administration (SSA) record, you should use your original name (the one currently on file with the SSA) when filing your U.S. tax return and Report of Foreign Bank and Financial Accounts (FBAR).
To avoid these issues:
Use your SSA-recorded name in the tax questionnaire until your SSA record is updated, even if your name differs on your passport or other documents. You may leave a comment with your new name for your tax preparer, but only the original will appear on your U.S. tax return.
Update your SSA record as soon as possible by submitting Form SS-5, the application for a Social Security card, to reflect your new name. This can be done online, by mail, or in person at your local Social Security office or Card Center. You will need to provide documentation supporting your name change, such as a marriage certificate, evidence of your identity, and proof of your current U.S. citizenship or lawful noncitizen status.
Once your SSA record is updated, you can begin using your new name on future tax returns and FBAR filings.
To ensure smooth processing of your tax return and FBAR, always use the name that matches your SSA record. If you have recently changed your name, it's advisable to update your SSA record promptly to prevent any complications.
Middle name optional – leave it blank if you don't have one. This may be flagged as "unanswered" but will not prevent submission even if you skip recommended questions.
If your name hasn't been updated with the Social Security Administration (SSA) and still reflects a previous name (e.g., from a prior marriage), you may be unsure how to proceed with your tax filing. Here's what you need to know:
You can start completing your tax questionnaire if your name doesn't match your Social Security record.
Your tax return will be prepared using your original name (the one currently on file with the SSA). Simply leave a comment with your new name for your tax preparer in the tax questionnaire. If necessary, we can include a note in your filing to explain that a name update with the SSA is in progress.
The name mismatch may not necessarily prevent your return from being accepted by the IRS.
As long as the Social Security Number (SSN) on file with the IRS matches the one on your Social Security card, a name discrepancy may not necessarily prevent your return from being processed. Your assigned tax preparer will review your specific situation and guide you further.
Request an extension through your TFX account if you submitted a name change form to the SSA but haven’t received confirmation.
It can take some time for the SSA to process name changes. We can either proceed with filing while noting the pending update or wait until you receive confirmation, depending on your preference and timeline. The automatic extension will extend your U.S. tax filing deadline to October 15, giving you more flexibility if you anticipate a delay in receiving confirmation from the SSA or need more time to finalize your documents.
For more information, refer to How to change your name after marriage with the IRS: A guide to avoid tax season woes.
Your citizenship
Your citizenship status determines how U.S. tax laws apply. In your Tax Questionnaire, choose:
US Citizen: You hold only U.S. citizenship.
Dual Citizenship (US + Additional): You hold U.S. citizenship and at least one additional citizenship
Not a US Citizen: You do not hold U.S. citizenship.
If you relinquished a Green Card in the last 10 years, report it. Refer to How to complete a questionnaire if expatriating?
Overview of tax responsibilities
Status | Tax residency | Income reporting | FBAR/FATCA | Notes |
U.S. Citizen / Dual Citizen | Always a U.S. tax resident | Worldwide income | Required if thresholds met | |
Non-U.S. Citizen (Resident Alien) | If meets Substantial Presence Test | Worldwide income | Required if thresholds met | Exceptions apply (e.g., closer connection, tax treaty) |
Nonresident Alien (NRA) | If doesn't meet Substantial Presence Test | U.S.-source income only | Not required unless holding U.S.-linked accounts | Must file appropriate forms to claim status |
Your spouse
If you were legally married on December 31 of the filing year, include your spouse’s details in the Personal details > Family tab, even if you are now divorced. This information will be used only for the tax return for the year when you were still married. This ensures proper processing and eligibility for:
Filing status (Married Filing Jointly (MFJ) or Married Filing Separately (MFS))
Credits (e.g., Child Tax Credit, Earned Income Tax Credit (EITC), etc.)
If filing jointly, both spouses must sign the tax return. If you lived apart for the last 6 months of the year, indicate your spouse’s address in the "Where you live" TQ section — this may affect your filing status and eligibility for certain credits.
Your dependents
Report your dependent children, especially those under 17 with U.S. Social Security numbers, to determine eligibility for:
Dependent exemptions
Other family-based credits
Our tax team will review and analyze to best optimize your tax position.
Handling a death in the family
In the unfortunate event of the passing of your spouse or family member, it is important to take certain steps to prevent identity theft. Here's what you should do:
Contact the IRS and provide them with a copy of the death certificate. This will help flag the deceased person's account.
Contact the Social Security Administration and inform them of this change.
Send copies of the death certificate to each credit reporting bureau and request a "deceased alert" to be placed on the deceased person's credit report.
Review the deceased person's credit report for any suspicious credit card activity.
When writing an obituary, be cautious not to include excessive personal details such as the deceased person's date of birth, address, or mother's maiden name, as this information can be valuable to identity thieves.
Where you live
Your current address
The IRS requires your current mailing address to send important correspondence, including notices, refund checks, or requests for additional information. Please provide us with the address of your current residence (where you receive physical mail).
If mail delivery is unreliable in your country of residence, consider using a virtual mailbox that provides a U.S. mailing address in a state with no income tax. It may be beneficial because some U.S. states, like California, may send investigative letters to nonresidents who use a U.S. address purely for mailing, questioning why a state tax return was not filed. By using a virtual mailbox, you can avoid such complications while ensuring reliable receipt of mail.
Your residential address in the filing year
If different from your current address, provide the physical address where you lived during the tax year. The IRS requires the address where you physically resided on a long-term basis during the tax year for which we prepare your return. This helps determine:
Your country of tax residence
Eligibility for deductions like the Foreign Earned Income Exclusion.
Living with your spouse
If you lived apart from your spouse for the last 6 months of the tax year, you are required to specify your spouse's address. This information helps determine your filing status and eligibility for claiming the Child Tax Credit (CTC). If you lived apart from your spouse for the last six months of the tax year (with some exceptions), you may be considered unmarried and cannot file as Married Filing Jointly (MFJ) and claim the CTC, even if you are not divorced or legally separated.
Note: Only one parent can claim the dependency exemption and the CTC for a child. The parent claiming the child as a dependent must provide more than half of the child’s financial support during the year. If you are the custodial parent — the parent with whom the child lives the majority of the time, you may claim the dependent exemption even if the other parent provides more financial support.
History of movements to/from the United States
Tracking your international movements is crucial for:
Establishing bona fide foreign residence.
Determining eligibility for the Foreign Earned Income Exclusion.
If you have moved from your resident country to the U.S. during the year, then we need your foreign resident country name and the date of entry into and/or exit from the U.S. If you moved to the U.S. in the filing year, it may give rise to state income tax filing obligations.
Previous Form 2555 filings
If you have previously claimed the Foreign Earned Income Exclusion, let us know the tax year (not the date it was filed) of your last Form 2555 filing. For example, if you filed your 2021 tax return in 2024, enter "2021" as your answer.
If you have previously filed a U.S. tax return as an expat elsewhere, you should see this form among your other filed forms.
If this is your first expat tax return, you probably have not filed one previously.
If TFX prepared your previous return, you may select 'Previous Return Filed by TFX'. The assigned tax preparer will figure this out, or you can navigate to Documents > Documents TFX prepares > Tax returns > Tax year and review the uploaded federal tax return file.