Your 2026 Compliance Checklist
Every form, threshold, and deadline a US expat in Japan needs to track this year. Bookmark this page and review it each January, and again as your Non-Permanent Resident years accumulate.
1. Confirm Your Filing Requirement
File Form 1040 if worldwide gross income exceeds roughly $14,600 ($400 if self-employed), regardless of Japanese tax already paid.
2. Model FEIE vs FTC Given Japan's High Rates
Most mid-to-high earners benefit from the Foreign Tax Credit, don't default to the FEIE alone without checking.
3. File FBAR If You Cross $10,000 (FinCEN Form 114)
Aggregate all Japanese 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. Track Your Non-Permanent Resident Years
Confirm how many of your last 10 years count toward the 5-year threshold, and plan remittances accordingly while the window is open.
6. Confirm Totalization Agreement Coverage
If US-employer-sponsored, confirm your employer holds a Certificate of Coverage under the 5-year detached-worker rule.
7. 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.
8. Confirm Form 22 Compliance If Buying Property
Starting April 2026, real estate acquisitions by non-residents require Form 22 filing and nationality disclosure.
9. Reconcile Japanese and US Tax Years
Both run on the calendar year, but Japanese filing deadlines (mid-March) precede the US deadline, plan document gathering accordingly.
10. Confirm Work Visa and COE Status
Verify your Certificate of Eligibility and visa remain current and properly sponsored, no visa-free work option exists in Japan.
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.