Last updated April 2026.
Expatriate: Living and Working Abroad
Individuals who are currently living or working abroad in a different country than they hold citizenship in are called expatriates, or “expats.” While migrants also technically fall under this category, expatriates generally relocate temporarily, usually for specific reasons, and maintain connections to their home country. The expatriate experience has become increasingly common in our globalized world, with millions of people working and living abroad at any given time.
Common Reasons for Becoming an Expatriate
People become expatriates for a variety of reasons:
- Take up a job opportunity abroad: International job assignments, remote work opportunities with overseas companies, or seeking better career advancement opportunities in another country
- Marry a citizen of a different country: Relocating to be with a spouse or partner who is a citizen of another nation
- Learn a new language through immersion: Moving to a country where a target language is spoken to achieve fluency more quickly
- Experience a new location and culture: Cultural exploration, adventure, or educational purposes
- Pursue educational opportunities: Studying at international universities or training facilities
- Retirement abroad: Relocating to countries with lower living costs or favorable climates for retirement
- Business expansion: Establishing businesses or business operations in foreign countries
Vital Records and Expatriate Requirements
If you plan to become an expatriate, you’ll need copies of your vital records to establish residency and meet legal requirements in your destination country. Most importantly, you’ll need:
- Your passport: Valid for the duration of your stay, typically required for entry and residency
- A certified copy of your birth certificate: Required for most countries to establish citizenship and verify identity
- Marriage certificate (if married): Required if you’re relocating with a spouse or for visa sponsorship
- Divorce decree (if previously divorced): May be required to establish current marital status
- Translation of documents: Many countries require official translations of vital records into their official language
If your birth certificate has been lost or destroyed, don’t worry. It’s easy to order a new certified copy of your birth certificate online. You’ll get an authentic, certified copy that will be valid to use to prove your identity and citizenship when applying for passports, visas, and residency permits.
Residency and Visa Requirements
To legally live and work abroad, you’ll need proper visa and residency documentation in your destination country. Requirements vary significantly by country and include:
- Work visas: Required for employment in most countries
- Student visas: Required for studying in foreign institutions
- Residence permits: Some countries require formal residency applications beyond visa requirements
- Proof of funds: Demonstrating financial ability to support yourself
- Health requirements: Vaccinations and medical clearances
- Criminal background checks: Many countries require background checks before granting residency
Tax Obligations for Expatriates
Even as an expatriate living abroad, you will still need to submit a tax return to the IRS and pay U.S. taxes on your worldwide income. The IRS requires U.S. citizens and permanent residents to file tax returns annually, regardless of where they live or earn income.
The Foreign Earned Income Exclusion: The IRS provides tax relief for expatriates through the Foreign Earned Income Exclusion (FEIE). This exclusion allows you to protect a significant portion of your foreign earnings from U.S. taxation. For 2024, the exclusion amount is approximately $120,000 (this amount is adjusted annually for inflation).
To qualify for the Foreign Earned Income Exclusion, you must meet the Physical Presence Test, which requires that you spend at least 330 days outside the United States within a 12-month period. This can be any consecutive 12-month period, not necessarily a calendar year.
How the Foreign Earned Income Exclusion Works
If you qualify, the Foreign Earned Income Exclusion works by:
- Excluding qualifying foreign earned income from your U.S. taxable income
- Reducing your overall tax liability on income earned abroad
- Allowing you to claim investment income differently (interest, dividends, capital gains are not eligible for exclusion)
- Providing deductions for foreign housing costs beyond the standard deduction
Additional Expatriate Considerations
Bank Account Reporting: U.S. citizens with foreign bank accounts exceeding certain thresholds must file FBAR (Foreign Bank Account Report) forms with FinCEN.
Healthcare: International health insurance is essential, as many countries don’t cover non-residents under their public health systems.
State Taxes: You may need to file state tax returns in your home state depending on their residency requirements.
Retirement Accounts: Contributing to foreign pension plans while maintaining IRA or 401(k) accounts requires careful tax planning.
Frequently Asked Questions About Expatriates
Do I lose my U.S. citizenship if I live abroad?
No. Simply living abroad does not cause loss of citizenship. U.S. citizenship is only lost through specific legal processes like renouncing citizenship or commission of treason.
How long can I stay outside the U.S. as an expatriate?
There’s no legal limit on how long you can live abroad. However, extended absences may affect your ability to renew certain documents and may trigger state tax residency questions.
Do I need a visa to work abroad?
Yes. Nearly all countries require a work visa or residency permit before you can legally work. Employer sponsorship is typically required.
Can I maintain a U.S. bank account as an expatriate?
Yes, but some banks may restrict services for non-residents. You may also need to file FBAR reports if your account exceeds reporting thresholds.
What is the Foreign Earned Income Exclusion amount for 2026?
The FEIE amount changes annually for inflation. Check the IRS website or consult a tax professional for the current year’s amount.
Related Terms
Proof of citizenship | Certificate of Naturalization | Consular Report of Birth Abroad (CRBA)