Nomadic.Tax
JURISDICTION/US AUTHORITY/IRS TAX YEAR/2025 CLUSTER/US

US Tax Filing for Americans Moving Abroad Mid-Year

If you moved abroad during the tax year, your filing situation is more complex than a standard expat return. You may have domestic US income before you left, foreign income after you moved, and special rules apply to your first-year FEIE election. The Physical Presence Test uses any 12-month period — not just the calendar year — which means your departure date and 12-month count are critical.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ US citizens or green card holders who relocated abroad during the current or prior tax year
✓ Americans who left the US partway through a year and began working abroad
✓ Those who were partially employed in the US before moving and partially employed abroad
✓ First-time expat filers who are filing their first return as a person living abroad
FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

Form 1040 — US Individual Income Tax Return) — for the full calendar year
Form 2555 — FEIE first-year election (using a chosen 12-month period starting from departure)
US-source income before departure — W-2, salary, or freelance income
Foreign-earned income after departure — subject to FEIE or FTC
FinCEN Form 114 — FBAR) — if foreign accounts were opened after the move
DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ Exact departure date and documentation of first day of foreign residence
■ US income records for the period before you left (W-2, pay stubs)
■ Foreign income records for the period after you moved
■ Foreign bank account details and statements
■ Travel records confirming days outside the US
PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

1
INFORMATION
We identify your FEIE 12-month period and calculate the maximum qualifying exclusion for your first year
2
DOCUMENTS
US income before your departure is reported separately from foreign income after
3
AI PREPARATION
Our specialists model the first-year election vs waiting for a full qualifying year
4
PROFESSIONAL REVIEW / E-FILE
A licensed CPA reviews your return and ensures the first-year FEIE election is correct
PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ The first-year FEIE election requires choosing an optimal 12-month period — the choice is irrevocable for that year
ⓘ You can file for an extension and wait until you've met the 330-day test before filing
ⓘ State tax nexus may continue after you leave, depending on your home state's rules

Relevant plans

Choose the package that best fits your situation, or view all plans.

Premier
$349
For self-employed nomads, freelancers and platform earners.
  • ✓Everything in Standard
  • ✓Schedule C & SE for self-employment
  • ✓Multiple income sources and currencies
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Most popular

Expat
$499
For Americans living abroad — FEIE, foreign tax credits and FBAR included.
  • ✓Everything in Premier
  • ✓Foreign Earned Income Exclusion (Form 2555)
  • ✓Foreign Tax Credit (Form 1116)
  • ✓FBAR filing (FinCEN 114) included
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REFERENCE/COMMON QUESTIONS

Frequently asked questions about US Tax Filing for Americans Moving Abroad Mid-Year

Can I claim FEIE in the year I moved abroad?

Yes, but the rules are different for your first year. You must elect an optimal 12-month period beginning with your departure date, and you must meet the Physical Presence Test (330 days outside the US) within that period. If you haven't yet met the test, you can file an extension and wait.

Should I file for an extension if I moved late in the year?

Often yes. If you moved in October and haven't yet accumulated 330 days abroad by your filing deadline, filing an extension to October 15 (or beyond under Form 2350 for FEIE qualification) lets you include a full qualifying period in your election.

Do I owe tax on my US income earned before I left?

Yes. Income earned while you were still in the US cannot be excluded via FEIE — only foreign-earned income (earned while you were physically abroad) qualifies. Your pre-departure income is taxed as normal US domestic income.

Who is this for?

Browse by your situation for tailored guidance and the right package.

US Expats Abroad Americans who relocated abroad mid-year and need a part-year expat return. See who this is for → Remote Workers Employees who moved abroad to work remotely mid-year and face a split tax year. See who this is for →

Related filing services

US Expat Tax Filing → View filing service FEIE Tax Filing — Form 2555 → View filing service State Tax Filing After Moving Abroad → View filing service See All Pricing & Plans → View pricing & packages

Ready to get your Mid-Year Movers filing handled?

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