Moving from the US? You still owe the IRS every year
US citizens are taxed on worldwide income forever. FATCA, FBAR, and Social Security totalization make Portugal doable — but only if you track both countries' deadlines.
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You still file with the IRS
US citizens file US taxes for life, even from Portugal. Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit (FTC) help, but you still need to file Form 1040, Schedule B, and often Form 2555 or 1116.
FBAR and FATCA reporting
If your Portuguese bank balances exceed $10k at any point in the year, you must file FBAR (FinCEN 114). FATCA adds Form 8938 on top if thresholds are met. Both have real penalties for missing.
Social Security totalization
The US–Portugal totalization agreement lets you avoid double social security contributions, but only if you get a Certificate of Coverage from the SSA before you need it.
Key deadlines for americans
- ●US IRS filing (April 15, auto-extension to June 15 for expats)
- ●FBAR filing (April 15, auto-extension to October 15)
- ●Portugal IRS filing (April 1 – June 30)
- ●NHR application (March 31 of year after tax residency)
Guides you'll need
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Confirm your tax obligations and filing windows based on your status.
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Last reviewed: April 10, 2026
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