Annual pay statement
It shows the income and tax for the period printed on it. Check which figures relate to the US return year and whether you need other income records.
COUNTRY GUIDES
Country guides for Americans abroad.
Which local records to gather for your US return, how to read them, and the US rules that apply wherever you live. Start with the United Kingdom, Canada or Portugal.
Choose a countryReviewed 22 October 2026. General information, not personal tax advice.
THE GUIDES
Three countries, to start.
The first country guides cover the United Kingdom, Canada and Portugal. They are an editorial choice, and no other countries are listed yet. Each card shows records worth keeping, as a suggestion rather than a legal list.
UK
United Kingdom
RECORDS WORTH KEEPING
Read the United Kingdom guide CANADA- P60s and payslips
- Employer and work dates
- Foreign tax and account records
Canada
RECORDS WORTH KEEPING
Read the Canada guide PORTUGAL- T4 slips and pay records
- CAD amounts and USD conversions
- Account and investment statements
Portugal
RECORDS WORTH KEEPING
Read the Portugal guide - Original pay and tax statements
- EUR amounts and conversion records
- Dates abroad and account records
LOCAL RECORDS AT A GLANCE
Know what each record actually covers.
The UK tax year runs 6 April to 5 April and a Canadian T4 covers a calendar year. A US return covers 1 January to 31 December, in US dollars.
| Country | Key record or term | Period and currency | Worth checking |
|---|---|---|---|
| United Kingdom | P60 | The UK tax year, 6 April to 5 April | Keeping the payslips that cover the US calendar year alongside the P60 can help you check the period behind each amount. This is a recordkeeping suggestion, not a UK or US rule. |
| Canada | T4 slip | Employment pay for a calendar year, in Canadian dollars | Keep the T4 slips you actually receive, supporting pay records and relevant account statements ready for the US questions (a suggestion, not a requirement). |
| Portugal | IRS (Portugal's personal income tax) | Amounts in euros | Portugal's IRS is separate from the US Internal Revenue Service. Gather original pay and tax records with the euro amounts and your US dollar conversions (a suggestion, not a requirement). |
READING A LOCAL DOCUMENT
Check the dates, currency and labels.
A local tax document's dates, currency and labels need to be checked against the US return and against what the software covers.
Local currency amounts
They show the original amount on the source record. The US return needs US dollars, so check the dollar figure and keep your conversion evidence.
Foreign tax statement
It shows what tax was assessed, paid or withheld locally. Check the country, the income taxed, payment dates and the current Form 1116 limits. Only qualifying foreign income taxes can be credited.
Account or pension statement
It shows what you hold locally and the values the institution reports. Check US reporting requirements and whether your exact asset or income type is covered.
WHEREVER YOU LIVE
The US rules still apply.
Your country of residence changes which local records you hold. It does not change the basics of the US return.
- Worldwide incomeUS citizens and resident aliens generally follow US filing rules while abroad, including the rules for worldwide income.
- Whether you must fileIt depends on your income, filing status, age and other circumstances. These guides give no threshold or individual filing determination.
- A local return is not the testFiling a local tax return does not itself decide whether you must file a US return, and excluded foreign earned income still counts toward the filing threshold.
- US dollars on the returnAmounts on a US return are reported in US dollars.
WHAT WE COVER
Coverage follows your situation, not your country.
What we can prepare depends on your actual circumstances rather than the country you live in. A country guide is not a coverage guarantee.
Federal returns only
We prepare eligible 2025 federal individual returns, which we e-file with the IRS once you sign, and 2019 to 2024 returns on paper for you to mail.
No local returns
ExpatReturn.us does not prepare UK, Canadian or Portuguese local tax returns.
No personal treaty advice
Form 8833 prepares a treaty disclosure only from a position you supply, and not every local account, fund, pension or company is supported.
BEFORE YOU GATHER
See if we fit your return.
Coverage follows your circumstances, not your country. Check which federal returns we can prepare.
See who it’s for