Your 2026 Compliance Checklist
Every form, threshold, and deadline a US expat in Indonesia needs to track this year. Bookmark this page and review it each January.
1. Confirm Your Filing Requirement
File Form 1040 if worldwide gross income exceeds roughly $14,600 ($400 if self-employed), regardless of Indonesian 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, and track any US travel carefully.
3. File FBAR If You Cross $10,000 (FinCEN Form 114)
Aggregate all Indonesian accounts, including any Second Home Visa deposit. 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 Remote Worker KITAS holder, budget for the full 15.3% self-employment tax since there's no Totalization Agreement to offset it.
6. Confirm Foreign Skill Exemption Eligibility (If Applicable)
If working in a qualifying technical field, confirm your eligibility for the 4-year Indonesian-sourced-only exemption, and track your years remaining.
7. Check Property Ownership Structure
Confirm any property is held via legitimate Hak Pakai or leasehold, never a nominee arrangement, and confirm KITAS/KITAP status supports Hak Pakai if used.
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. Confirm DJP Residency Classification
Determine whether you meet the 183-day residency test, which affects whether worldwide or only Indonesian-sourced income is taxed locally.
10. Review Business Entity Compliance If Self-Employed
If you've set up a PT PMA, confirm minimum capital and sector eligibility compliance, and review CFC/GILTI exposure with a specialist.
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.