Official Technical Knowledge Base

US Expat & Digital Nomad Tax Guides

Authoritative, code-level analysis of US expat taxation, Form 2555 exclusions, Schedule SE self-employment calculations, and global tax residency rules for remote workers.

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W-2 Remote Employment 9 min read

Remote W-2 Nomad Taxes: Form 673 & Sticky States

How W-2 corporate employees halt federal withholding with IRS Form 673, manage mandatory FICA, and sever California/New York tax domicile traps.

Key Topics Covered:
IRS Form 673 payroll exemption under Pub 15-T Section 4
Mandatory FICA withholding rules for US corporate employers
California, New York, and Virginia sticky domicile nexus rules
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Tax Strategy & Optimization 9 min read

FEIE (Form 2555) vs Foreign Tax Credit (Form 1116)

A side-by-side comparison of Section 911 vs Section 904. Discover when taking the FTC in high-tax countries outperforms FEIE, unlocks child tax credits, and allows IRA contributions.

Key Topics Covered:
FTC 10-year credit carryforward mechanics
Roth and Traditional IRA earned income requirements
Refundable Additional Child Tax Credit eligibility
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IRS Form 2555 8 min read

The 330-Day Physical Presence Test Explained (Form 2555)

Learn how the strict midnight-to-midnight 24-hour rule works, how to optimize a rolling 365-day qualifying period, and how to avoid the international airspace/waters transit trap.

Key Topics Covered:
330 full 24-hour days in any 12-month rolling period
Midnight-to-midnight rule and travel day deductions
Airspace over international waters does NOT count
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Self-Employment Tax 7 min read

Does FEIE Eliminate Self-Employment Tax? (Schedule SE & SECA)

Why 1099 freelancers, independent contractors, and single-member LLC owners still owe the 15.3% SECA tax despite qualifying for the $133,000 FEIE exclusion.

Key Topics Covered:
FEIE excludes income tax, NOT 15.3% Social Security & Medicare
Totalization Agreements and Certificates of Coverage
Foreign corporate structures (CFC) vs direct 1099 pass-through
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Tax Strategy & Optimization 9 min read

FEIE (Form 2555) vs Foreign Tax Credit (Form 1116)

A side-by-side comparison of Section 911 vs Section 904. Discover when taking the FTC in high-tax countries outperforms FEIE, unlocks child tax credits, and allows IRA contributions.

Key Topics Covered:
FTC 10-year credit carryforward mechanics
Roth and Traditional IRA earned income requirements
Refundable Additional Child Tax Credit eligibility
Free Technical GuideRead Full Guide
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Foreign Account Compliance 6 min read

FBAR (FinCEN 114) & FATCA (Form 8938) Guide for Nomads

Master the aggregate $10,000 peak balance rule across all foreign accounts, Wise and Revolut multi-currency balance reporting, deadlines, and penalty relief procedures.

Key Topics Covered:
Aggregate $10k highest balance trigger at ANY point in the year
Foreign digital wallets and fintech reporting rules
Streamlined Filing Compliance Procedures for past non-filing
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International Tax Law 10 min read

The 183-Day Tax Residency Rule & Nomad Treaties

How foreign tax authorities establish domestic tax residency, how bilateral double tax treaties protect you from double taxation, and territorial vs worldwide tax regimes.

Key Topics Covered:
183-day presence triggers across Spain, Portugal, Thailand, etc.
OECD Model Tax Convention tie-breaker rules
Territorial tax systems vs special nomad regimes (Beckham Law, NHR 2.0)
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Ready to Simulate Your Expat Taxes?

Run your numbers through our deterministic 2026 digital nomad tax calculator. Check FEIE eligibility, Schedule SE self-employment tax, and housing exclusions in seconds.

Digital Nomad & US Expat Tax Guides (2026) | TravelDilo