Your 2026 Compliance Checklist
Every form, threshold, and deadline a US expat in Vietnam 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 any Vietnamese 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 Vietnamese 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 Status Is Compliant
Verify you're not working remotely on a tourist e-visa given 2026's stricter enforcement, move toward a work permit/TRC if your situation requires it.
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 Vietnamese PIT Residency Classification
Determine whether you meet the 183-day residency test, which affects whether worldwide or only Vietnam-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 30% foreign ownership cap wasn't exceeded and that your 50-year leasehold documentation is in order.
10. Confirm Business Entity Compliance If Self-Employed
If you've set up a Vietnamese entity for sourcing or business purposes, confirm GILTI and Subpart F exposure with a specialist experienced in Vietnam structures.
11. Verify Beneficiary Designations on US Accounts
Confirm 401(k), IRA, and life insurance beneficiary designations are current, particularly relevant with Vietnamese family who may inherit.