Your 2026 Compliance Checklist
Every form, threshold, and deadline a US expat in the UAE 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 whether you owe any US tax after exclusions.
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. Track every day of US travel.
3. File FBAR If You Cross $10,000 (FinCEN Form 114)
Aggregate all foreign accounts, checking, savings, employer savings schemes. If the combined total tops $10,000 at any point in the year, file by April 15 (automatic extension to October 15).
4. Check FATCA Reporting (Form 8938)
Applies at higher thresholds than FBAR, generally $200,000+ in specified foreign assets for single filers abroad ($400,000+ for married filing jointly).
5. Audit Any Local Investment Holdings for PFIC Exposure
Review any UAE mutual funds, investment-linked insurance, or savings products for PFIC classification. If found, consult a specialist before your next filing.
6. Confirm Self-Employment Tax Exposure
If you're a freelance permit holder or contractor, confirm the 15.3% self-employment tax applies to your structure, since the UAE has no Totalization Agreement to offset it.
7. Review Free Zone Business GILTI Exposure
If you own 10%+ of a UAE company, confirm your GILTI position with a specialist given 2026's tightened rules, don't assume 0% local tax means 0% US tax.
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 Freehold Property Reporting
If you own Dubai freehold property, confirm any rental income is reported on Schedule E and gains are tracked for eventual sale.
10. Reconcile Your End of Service Gratuity Estimate
If mid-contract, ask HR for your current accrued gratuity estimate. Model what it would add to your US taxable income if your contract ended this year.
11. Verify Beneficiary Designations on US Accounts
Confirm 401(k), IRA, and life insurance beneficiary designations are current, especially relevant with Golden Visa holders planning longer-term UAE residency.