Moving out of the US is less about the flight and more about the paperwork that follows you. You need a legal right to live in your new country, and you keep US tax and reporting duties as long as you hold a US passport or green card. Your state may also try to keep taxing you if you leave loose ends behind.
Interest in leaving is high. Gallup's 2025 polling found that about one in five Americans would like to move to another country permanently, and 40% of women aged 15 to 44 said the same. Wanting to go and actually going are different things, though. This checklist sets out the practical steps in the order most people deal with them.
Key takeaways
- Every long-term move needs a visa or residence permit from the destination country. A tourist stay is not a move.
- US citizens keep filing US tax returns from abroad, with an automatic extension to June 15 and relief through the foreign earned income exclusion ($132,900 for 2026) or foreign tax credits.
- Foreign accounts over $10,000 in total trigger an FBAR, and larger balances can trigger Form 8938.
- Some states, such as California, look closely at whether you have truly given up your domicile.
- Original Medicare generally does not pay for care abroad, so health cover needs its own plan.
Phase 1: legal status and documents (6 to 12 months out)
Start with the right to live where you are going. Options include digital nomad visas, retirement or passive income visas, work permits, investor programs and, for some people, citizenship by descent. Each has its own income, insurance and document rules. Our list of tax-free and low-tax countries for US citizens explains which destinations people often compare and why the US tax position stays the same.
- Choose a visa or residence route and confirm the income and savings thresholds.
- Check your passport has plenty of validity left. Many countries want six months or more beyond your stay.
- Order certified copies of birth, marriage and divorce records, and get apostilles where the destination asks for them.
- Request an FBI background check if your visa route requires a police record.
- Gather proof of income, bank statements and tax returns for the application.
- Look into a second citizenship if you qualify by descent. It can make long stays and future moves easier.
- Plan pet travel early. Vaccination and certificate timelines can take months.
Phase 2: US taxes you keep (3 to 6 months out)
The IRS says US citizens and green card holders are taxed on worldwide income wherever they live. Moving abroad changes how you file, not whether you file. The IRS page for citizens abroad sets out the basics.
| Item | What applies for 2026 |
|---|---|
| Return due date | April 15, with an automatic two-month extension to June 15 if you live abroad on April 15 |
| Further extension | Six months by request, but tax is still due April 15 to avoid interest |
| Foreign earned income exclusion | Up to $132,900 of foreign earned income per qualifying person |
| Foreign tax credit | Credit for foreign income tax paid, often used in high-tax countries |
| FBAR (FinCEN 114) | Required if foreign accounts total more than $10,000 at any time in the year |
| Form 8938 (FATCA), living abroad | Single filers above $200,000 at year end or $300,000 at any time; joint filers above $400,000 or $600,000 |
The thresholds for Form 8938 come from the IRS comparison of Form 8938 and FBAR. Our guides to FEIE vs the foreign tax credit and FBAR and FATCA explain how each works.
- Decide who will prepare your return. Expat returns have extra forms.
- Note that self-employed people may still owe US self-employment tax, unless a social security agreement with the new country applies.
- Keep records of your arrival date and days in each country. The FEIE has physical presence and residence tests.
- Check how your new country taxes US accounts such as IRAs, 401(k)s and US mutual funds. Some countries tax US funds less favorably than local ones.
State tax residency
Federal tax follows your passport. State tax follows domicile and ties. A state where you lived may still treat you as resident if you keep a home, a driver's license, voter registration or family there. The California Franchise Tax Board's residency guidance is a good example of how detailed these reviews can be.
- File a part-year resident return for the year you leave.
- Sell or rent out your home, and keep a record of the date you moved out.
- Register as an overseas voter using your last US address, rather than keeping an ordinary in-state registration.
- Close or move accounts, memberships and professional licenses that point to the old state, where practical.
Phase 3: money and banking (2 to 3 months out)
Keep at least one US bank account and a US credit card. Many foreign banks are cautious with American clients because of FATCA reporting, and some US brokers restrict accounts for customers with a foreign address. Our article on bank accounts for digital nomads explains what banks ask and why accounts get closed.
- Tell your banks and brokers about the move, and check their rules for non-resident clients.
- Get a card with no foreign transaction fees.
- Set up a low-cost way to move money between currencies.
- Keep a US phone number that can receive text messages for two-factor codes.
- Arrange a US mailing address or a mail-scanning service for statements and IRS letters.
Phase 4: health care and insurance (1 to 2 months out)
According to Medicare's guidance on travel outside the US, Original Medicare generally does not pay for care you receive abroad, outside a few narrow cases. Some Medigap plans add limited emergency cover for trips, but that is not designed for living abroad.
- Buy international health insurance or confirm access to the local public system. Our guide to private health insurance costs by country gives price ranges.
- Decide what to do about Medicare Part B if you are 65 or older. Dropping it and re-enrolling later can bring penalties.
- Get copies of medical records and prescriptions.
- Review life, disability and home insurance. Many US policies limit cover once you move.
Phase 5: admin and everyday life (final month)
- Register with the State Department's Smart Traveler Enrollment Program (STEP) so the embassy can contact you in an emergency.
- Sign up to vote from abroad with the Federal Post Card Application through the Federal Voting Assistance Program.
- Get an International Driving Permit, and check whether you must exchange your license for a local one.
- Set up mail forwarding and update your address with the IRS and Social Security.
- Check how Social Security payments work in your new country.
- Store or ship belongings, and keep an inventory for customs.
After you arrive
The first year abroad is when most mistakes happen. Register your address locally if the country requires it, get a local tax number, and find out when your new country considers you tax resident. Many countries tax residents on worldwide income, so you may file in two places. A tax treaty and the foreign tax credit help prevent double tax, but they do not remove the duty to file in either country.
If you are thinking about renouncing
Some people who move abroad later consider giving up US citizenship to end the filing burden. That is a separate, irreversible decision with its own process, fee and possible exit tax. Our guide to renouncing US citizenship covers it in detail.
Frequently asked questions
Do I still pay US taxes if I move abroad?
You still file if your income is above the filing threshold. Many Americans abroad owe little or no US income tax after the foreign earned income exclusion or foreign tax credits, but the result depends on the type of income and the tax paid locally.
Do I need to tell the IRS I moved abroad?
There is no separate departure form for citizens. You update your address, usually by filing your return with the new address or by using Form 8822, and you claim the foreign earned income exclusion or credits on the return.
Can I keep my US bank account after moving abroad?
Usually yes, but policies differ. Some banks and brokers restrict accounts or certain products for customers with a foreign address, so it is worth asking before you leave.
Will my old state keep taxing me?
It can, if you keep strong ties such as a home, a driver's license or family there. States look at domicile, which is about where you intend to return, not only where you sleep.
Can I vote in US elections from abroad?
Yes. US citizens abroad can vote in federal elections by absentee ballot, using the Federal Post Card Application to register and request ballots.
Important: This article is general information, not tax, legal or financial advice. Rules change often and depend on your personal circumstances. Speak with a qualified professional in each relevant country before you act.