US Tax Filing for Americans Living in Australia
Australia is home to a large and growing community of American expats, attracted by high wages, excellent quality of life, and cultural familiarity. Americans in Australia must file both Australian and US tax returns, but the substantial Foreign Tax Credit available from Australia's high income taxes typically eliminates any additional US liability. The main complexity lies in properly handling Australian superannuation, which the IRS does not treat the same way as US retirement accounts.
Get started with your filingWho this is for
- ✓ US citizens and green card holders working and living in Australia
- ✓ Americans with Australian superannuation (super) accounts from employment
- ✓ Employees of Australian companies or multinationals based in Australia
- ✓ Americans on skilled worker or temporary resident visas in Australia
- ✓ US citizens married to Australian permanent residents or citizens
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 Form 1040 — US Individual Income Tax Return
- 2 Form 1116 — Foreign Tax Credit for Australian income tax paid
- 3 FinCEN Form 114 (FBAR) — Australian bank, super, and investment accounts
- 4 Form 8938 — FATCA reporting for foreign financial assets
- 5 Form 8833 — US-Australia tax treaty position if applicable
- 6 Form 3520 or 3520-A — potential reporting for Australian superannuation if treated as a foreign pension trust
- 7 Schedule C — for self-employed Americans in Australia
Documents usually needed
- 📄 Australian Payment Summary or Income Statement from MyGov/ATO
- 📄 Australian bank account statements
- 📄 Superannuation annual statement from your super fund
- 📄 ATO Notice of Assessment if Australian return was filed
- 📄 Prior year US tax return
- 📄 Social Security number or ITIN
- 📄 Passport showing travel history between Australia and the US
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
Tell us about your Australian employment, super fund, and any Australian investment income
Upload your Payment Summary, bank statements, and super fund statement
Our CPAs apply the Foreign Tax Credit and assess superannuation treaty treatment
Your return is reviewed and e-filed with all required forms
When human review matters
- ⓘ Australian superannuation is not automatically tax-deferred under US law; the correct treatment depends on the treaty and the fund structure
- ⓘ Australia's compulsory super contributions (11%+) are employer-made and generally not immediately taxable in the US under current treaty positions
- ⓘ Fund-level earnings inside super may be currently taxable in the US depending on trust classification
[INSERT: customer testimonial, e.g. "mining engineer in Perth, Australia, saved money and stress using Nomadic.Tax"]
- mining engineer, Perth, Australia
Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ Everything in Standard
- ✓ Schedule C & SE for self-employment
- ✓ Multiple income sources and currencies
- ✓ Everything in Premier
- ✓ Foreign Earned Income Exclusion (Form 2555)
- ✓ Foreign Tax Credit (Form 1116)
- ✓ FBAR filing (FinCEN 114) included
- ✓ Everything in Expat
- ✓ Schedules D & E for investments and rentals
- ✓ Foreign asset reporting (Form 8938)
- ✓ FBAR filing (FinCEN 114) included
Frequently asked questions about US Tax Filing for Americans Living in Australia
Does Australia's high income tax eliminate my US tax bill?
In most cases, yes. Australian income tax rates are generally comparable to or higher than US rates, so the Foreign Tax Credit covers most or all of your US liability. You still need to file a US return annually, but the actual tax owed is typically zero.
Is my superannuation reported on my US return?
Your super fund account must be reported on FBAR and potentially Form 8938 if balances exceed reporting thresholds. The question of whether super earnings are currently taxable in the US depends on treaty analysis — our CPAs review this for your specific fund and contribution history.
I'm self-employed in Australia — do I have both Australian and US self-employment obligations?
Yes, with important nuances. The US-Australia totalization agreement prevents double Social Security/Medicare taxation for most workers. Self-employment income is reported on Schedule C for US purposes, and Australian GST/BAS obligations are a separate Australian requirement.
My employer paid into my super — is that income on my US return?
Under current IRS and treaty guidance, mandatory employer super contributions are generally not currently taxable on your US return. However, voluntary concessional contributions you make may need to be disclosed. Our CPAs confirm the correct treatment based on current guidance.