Resource explains 2025 tax year rules for Americans abroad
Expat US Tax has published a new Australia-focused filing guide for US citizens and Green Card holders who must deal with US tax rules while living overseas. The resource is framed around the 2025 tax year and sets out how Americans in Australia may still need to file with the IRS.
The firm says the guide is intended to answer common questions that arise after a move to Australia or during a longer stay there. It explains why US tax obligations continue even after a taxpayer leaves the United States, how income earned in Australia is reported to US authorities, and which tax provisions may help limit double taxation.
Its topic list includes whether Americans in Australia still need to lodge US returns, the main differences between the US and Australian tax systems, and the deadlines that apply to Americans abroad. It also covers the Foreign Earned Income Exclusion and the Foreign Tax Credit, two provisions often used when income is taxed in more than one country.
Australia income and account reporting
Other sections deal with FBAR and FATCA rules for Australian bank accounts, the US tax treatment of Australian investments and superannuation, retirement planning issues for Americans in Australia, and reporting duties for self-employed taxpayers and other foreign income.
Seth Hertz, director at Expat US Tax, said: “Many Americans move to Australia expecting their tax situation to become simpler, but managing two different tax systems can create unexpected challenges.”
He said understanding the US treatment of Australian earnings, financial accounts and retirement arrangements can help taxpayers avoid errors and remain compliant while abroad.
Expat US Tax describes Australia as a common destination for Americans because of its economy, international workforce and quality of life. However, the firm says the overlap between the two countries’ tax systems can create added complexity, especially for foreign income, offshore accounts, investments, superannuation and related reporting rules.
The company focuses on cross-border tax compliance work for Americans living and working overseas. It says its services cover international reporting tied to foreign income, offshore accounts, foreign investments, business ownership and other assets held outside the United States.
The guide is available under the title “Australia Tax Guide for U.S. Expats” on Expat US Tax’s website.





