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Tax Guide for US Expats Living in Poland

Relocating your life overseas comes with tax implications. Our tax accountants can help you sort out your tax liability as an expat so you know what to expect during tax season.

When expats move to foreign countries, they often gain a tax liability. For example, Poland taxes residents, not just citizens. There are fewer tax filing statuses in Poland than in the U.S., so confirming your status there is important. In addition, you should learn about the tax forms you need to prepare as an expat. For example, you still must file Form 1040 by Tax Day, even if you live abroad. Furthermore, to lower your tax liability as an expat, our tax CPAs can prepare and file additional forms with the IRS to claim the foreign tax credit (FTC) and foreign earned income exclusion (FEIE). Depending on the sum of your foreign financial assets, you may have to report them to the IRS while living abroad in Poland.

To get help with your tax returns, call the tax CPAs for U.S. expats living in Poland at US Tax Help today at (541) 362-9127.

Tax Filing Status in Poland vs the US as an Expat

When you move to Poland, your tax filing status there might differ from your status in the United States. Filing deadlines might also be different, so keep this in mind.

In the U.S., there are five types of tax filing statuses: single, married filing jointly, married filing separately, head of household, and widow or widower with dependent children. Your filing status determines your tax rate, and you can choose the filing status that best suits your situation.

In Poland, however, your filing status may differ. There is the individual return, which you can file if you are single or married and want to file separately from your spouse. Then, there is a joint return for married couples. Married couples can file their Polish taxes jointly if they meet the necessary criteria.

Your American tax filing status may remain the same when you move abroad. Provided you keep your American citizenship, you will still have a tax liability to the United States. Once you establish residency in Poland, you will have a tax liability to that government as well. Confirming your filing status in Poland after moving is crucial so that you clearly understand your tax situation.

Remember that the tax filing deadlines in Poland and the U.S. differ. Tax Day in the U.S. typically falls in mid-April, while the deadline to file personal income declarations in Poland is generally the final day of April. If you need extra time to prepare your taxes, the IRS gives an automatic two-month filing extension to expats.

Preparing US Tax Forms for Expats in Poland

There are several U.S. tax forms our tax CPAs for U.S. expats can prepare before filing your taxes abroad from Poland. These are IRS Forms 1040, 1116, 2555, and 8938. If you do not send in the necessary tax forms by Tax Day, the IRS might financially penalize you, even if you live far away in Poland.

1040

Even after moving to Poland, you must complete and submit Form 1040, or a variation of it, to the IRS annually. This is your annual tax return, where you will inform the IRS of your worldwide income. The IRS taxes citizens’ worldwide income no matter where they live but does provide helpful deductions and exclusions to expats.

1116

You can use Form 1116 to claim the foreign tax credit. This helps expats in Poland and elsewhere avoid double taxation. Without submitting Form 1116 alongside Form 1040, the IRS might assess taxes on income already taxed by Poland. Only income, war profits, and excess profits taxes qualify for the FTC.

2555

Form 2555 is one of the most important tax forms expats can prepare when planning their taxes from Poland. This form concerns the foreign earned income exclusion. Generally, the IRS taxes all American citizens on their worldwide incomes. The FEIE lets expats lower their taxable worldwide incomes, reducing taxes paid to the IRS.

For 2024, the FEIE limit is $126,500 per person. So, if both you and your spouse moved to Poland and filed your taxes jointly, you could exclude up to $253,000 on your joint tax return.

Note that the FEIE only applies to income earned from foreign sources. If, while living in Poland, you work remotely for an American company, you cannot exclude income from that company from your taxable income.

Our tax accountants can also use Form 2555 to assess the foreign housing exclusion, which lets expats deduct foreign income used on certain foreign housing expenses.

For some expats, completing Form 2555 and claiming the FEIE lets them exclude all of their income from taxation if it is from a foreign source. Even if the FEIE eliminates your tax liability regarding what you must pay to the IRS, you still have to file the necessary paperwork by Tax Day.

8938

When you move to a foreign country, the IRS still keeps tabs on your money. In fact, if you have specified foreign financial assets that exceed a certain threshold, you must tell the IRS.

Domestic taxpayers must also file Form 8938, but their reporting thresholds differ. For expats specifically, filing Form 8938 is mandatory if their foreign assets are more than $200,000 on the last day of the tax year or $300,000 at any time during the tax year. If you are married and file a joint return with your spouse, the reporting threshold for Form 8938 doubles.

Form 8938 is an informational return, meaning the IRS will not tax you on the foreign financial assets you report. That said, if you do not file Form 8938 when required, you could face serious financial penalties. For initial failure to file, expats might incur a penalty of $10,000. Continued failure to file might result in greater penalties.

Call Our Tax Accounts for Help Today

Call (541) 362-9127 for assistance from US Tax Help’s tax CPAs for U.S. expatriates living in Poland.

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