Your 2026 Compliance Checklist
Every form, threshold, and deadline a US expat in Cambodia needs to track this year. Bookmark this page and review it each January, and again whenever your visa status changes.
1. Confirm Your Filing Requirement
File Form 1040 if worldwide gross income exceeds roughly $14,600 ($400 if self-employed), regardless of Cambodian tax already paid.
2. Claim the FEIE (Form 2555)
Shield up to $132,900 of earned income. Confirm you qualify via the Physical Presence Test or Bona Fide Residence Test, weighing your visa stability into which test is realistic.
3. File FBAR If You Cross $10,000 (FinCEN Form 114)
Aggregate all Cambodian bank and investment accounts. File by April 15 (automatic extension to October 15).
4. Check FATCA Reporting (Form 8938)
Applies at higher thresholds than FBAR, generally $200,000+ for single filers abroad ($400,000+ married filing jointly).
5. Confirm Your Visa and Work Permit Status
Verify you're not working, including as a self-employed freelancer, without a proper permit given 2026's tighter enforcement.
6. Confirm Self-Employment Tax Exposure
If you're a contractor, freelancer, or business owner, budget for the full 15.3% self-employment tax since there's no Totalization Agreement to offset it.
7. Confirm GDT Residency Classification
Determine whether you meet the 182-day residency test (or have a principal abode in Cambodia), which affects whether worldwide or only Cambodia-sourced income is taxed locally.
8. Review State Domicile Status
Confirm whether your prior US state still considers you a resident for state tax purposes, particularly if you're from California, Virginia, New Mexico, or South Carolina.
9. Verify Any Condo Ownership Structure
If you own property, confirm the 70% foreign ownership cap and insist on genuine hard or strata title, never accept soft title.
10. Confirm Any NGO/Aid-Sector Agreement Terms
If working for an NGO or aid organization, confirm how your specific agreement affects both visa status and tax treatment, terms vary meaningfully by organization.
11. Verify Beneficiary Designations on US Accounts
Confirm 401(k), IRA, and life insurance beneficiary designations are current. Cross-border estate planning gets materially more complex the longer you're abroad.