What are the main U.S. tax thresholds Americans abroad need to know?

There are three key thresholds that often matter for Americans living abroad: the income filing threshold, the FBAR threshold, and the FATCA threshold.

For the 2026 filing season, covering the 2025 tax year, many U.S. citizens and green card holders must file a U.S. tax return if their worldwide gross income is above these amounts:

• Single, under 65: $15,750
• Married filing jointly: $31,500
• Married filing separately: $5
• Self-employed: $400 or more in net self-employment earnings

The second threshold is the FBAR threshold. You may need to file an FBAR if the combined value of all your foreign financial accounts was more than $10,000 at any point during the calendar year. This is only a reporting requirement. It does not automatically mean you owe tax.

The third threshold is the FATCA threshold, reported on Form 8938. If you live abroad, you may need to file Form 8938 if your specified foreign financial assets are worth more than:

• Single or not filing jointly: $200,000 on the last day of the year, or $300,000 at any point during the year
• Married filing jointly: $400,000 on the last day of the year, or $600,000 at any point during the year

These thresholds can be confusing because they measure different things. Your tax return is based on income, the FBAR is based on foreign account balances, and FATCA is based on certain foreign financial assets. You may need to file one, two, or all three depending on your situation.