Everyone
- Passport and, if applicable, visa or green card
- Days spent in the U.S. during the year, by trip
- Prior year tax returns in every country
- Bank and investment statements showing the year's highest balance
Moving to the U.S.
- Date of arrival and visa category
- List of assets held abroad with cost and current value
- Ownership in any foreign company, with latest financial statements
- Pensions, insurance policies and trusts abroad
Living abroad as a U.S. person
- Foreign employment income and taxes withheld
- Foreign tax returns and payment receipts
- Rental income and expenses for property abroad
- Housing costs if claiming the foreign housing exclusion
Owning a U.S. company from abroad
- Formation documents and EIN letter
- Bookkeeping or bank statements for the year
- Every transaction between you and the company, with amounts
- Ownership chart if there is more than one owner or entity