Your 2026 Compliance Checklist
Every form, threshold, and deadline a US expat in Taiwan needs to track this year. Bookmark this page and review it each January, and again as US-Taiwan tax treaty negotiations progress.
1. Confirm Your Filing Requirement
File Form 1040 if worldwide gross income exceeds roughly $14,600 ($400 if self-employed), regardless of Taiwanese tax already paid.
2. Decide FEIE, FTC, or Both
Model your income against Taiwan's brackets, most moderate salaries do well on FEIE alone, higher earners should model adding the Foreign Tax Credit.
3. File FBAR If You Cross $10,000 (FinCEN Form 114)
Aggregate all Taiwanese 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 Self-Employment Tax Exposure
If you're a contractor or freelancer, budget for the full 15.3% self-employment tax since there's no Totalization Agreement to offset it.
6. Confirm Gold Card Tax Deduction Status (If Applicable)
If on a Gold Card, confirm your 50% deduction eligibility and years remaining, and model its effect on your Foreign Tax Credit.
7. Monitor US-Taiwan Tax Treaty Developments
Check for updates on the pending tax agreement negotiations, a finalized treaty could change planning for higher earners.
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 Property Ownership Structure
If you own property, confirm reciprocity eligibility documentation and size cap compliance, and track LVIT exposure on any future sale.
10. Confirm National Taxation Bureau Filing Status
Determine whether you meet the 183-day residency test, which affects whether progressive resident rates or flat 18% non-resident withholding applies.
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.