U.S. Tax Guide for Americans Living in Switzerland


U.S. Tax Filing Requirements

Who Must File
U.S. citizens and green card holders must file U.S. tax returns annually, regardless of where they live or where their income is earned.

Form 1040: Report worldwide income.
Deadline: April 15 (automatic extension to June 15 if abroad, but taxes are still due April 15).
Extension: File Form 4868 to extend to October 15.

Common Forms Required
1040 |
Individual Income Tax Return 
2555 | Foreign Earned Income Exclusion 
1116 | Foreign Tax Credit 
8938 | Specified Foreign Financial Assets 
114 (FBAR) | Report of Foreign Bank Accounts 
8621 | Passive Foreign Investment Company (e.g., Swiss mutual funds) 
3520/3520-A | Foreign Trusts (e.g., Pillar 3a or vested benefits accounts, in some cases) 

Swiss Income and Accounts

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Avoiding Double Taxation

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Swiss Accounts & Asset Reporting

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U.S. Tax Guide for Americans Living in Switzerland

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1. U.S. Tax Filing Requirements

2. Swiss Income and Accounts

3. Avoiding Double Taxation

4. Swiss Accounts & Asset Reporting

5. Swiss Pension Considerations

6. Common Tax Pitfalls

7. Tax Treaty and Totalization Agreement

8. Filing from Switzerland: Practical Tips

9. State Tax Issues

10. Penalties for Noncompliance