This guide covers tax year 2026, the return you file between January and April 2027. Deadlines and figures were checked against IRS and New York State publications in October 2026.
A U.S. tax return reports your income from January 1 to December 31 and is due the following April 15. Unlike Japan’s year-end adjustment, your employer does not file it for you. Employees file their own returns.
This page is a 2027 filing guide for Japanese expats on assignment, green card holders and U.S. citizens with ties to Japan, and people who have moved back to Japan. An Enrolled Agent in New York lays out the deadlines, the documents, your filing options, and the items people with Japan connections most often miss, with links to detailed articles on each topic.
The 2027 filing calendar
| When | What happens or what to do |
|---|---|
| By January 31, 2027 | Your employer sends your W-2. Forms 1099 (side income, interest, dividends and so on) usually arrive around the same time. How to read your W-2 |
| Late January | The IRS starts accepting returns (January 26 in 2026; the 2027 date has not been announced yet) |
| February 15 (Mon) | Deadline for brokers to send consolidated statements (Form 1099-B and others). If you sold stock or funds, wait for this before filing |
| April 15 (Thu) | Federal deadline to file and pay. Also the deadline to request an extension (Form 4868), to file the FBAR, and to file Form 3520 for gifts or inheritances from Japan |
| June 15 (Tue) | If you live and work outside the U.S. (for example, after moving back to Japan), you get an automatic two-month extension to file. Tax is still due April 15, and interest applies after that |
| October 15 (Fri) | Extended filing deadline if you filed Form 4868. The FBAR also has an automatic extension to October 15 |
Most states use the same April 15 deadline as the federal return (New York did in 2026). Deadlines can differ by state, so check the state you live in.
Who has to file, and on which form
Your filing form and the income you report depend on whether you are a U.S. tax resident or a nonresident.
- Residents: green card holders and anyone who meets the day-count test (the substantial presence test). Like U.S. citizens, residents report their worldwide income, including income from Japan, on Form 1040. Most expats on assignment fall here
- Nonresidents: anyone who meets neither test. Nonresidents report U.S.-source income on Form 1040-NR. This includes people living in Japan who own rental property in the U.S.
- The year you arrive or leave: you may be a resident for part of the year and a nonresident for the rest, which calls for a dual-status return. You cannot take the standard deduction, and you generally cannot file jointly. See our guide to dual-status returns
For the layout of the return itself, see What is Form 1040?. For why U.S. citizens must file wherever they live, see citizenship vs. residency.
Key figures for tax year 2026
The standard deduction for tax year 2026 (returns filed in 2027) is shown below. For most people it is larger than their itemized deductions.
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
- The foreign earned income exclusion (FEIE) is $132,900 for 2026, for those with wages from a period working in Japan. Foreign tax credit or FEIE: which is better?
- How to choose between the standard and itemized deduction: our guide
- The 2025 tax law (OBBBA) also applies to 2026 returns: the tips deduction, the overtime deduction and the higher SALT cap
What to gather
A short list of what to have on hand. Documents from Japan can stay in Japanese.
- Last year’s return (not needed if this is your first; used to carry over prior-year numbers)
- W-2 (wages) and Forms 1099 (side income, interest, dividends, stock sales, pensions)
- Year-end and highest balances for your accounts in Japan (for the FBAR and Form 8938)
- Amounts of salary, pension, rent and dividends from Japan, and the Japanese tax paid on them (gensen choshu hyo, Japanese tax return)
- Family information: SSN or ITIN and date of birth for your spouse and children
- Deduction records: mortgage interest (1098), donations, tuition (1098-T), medical expenses
See the full tax return documents checklist.
Three ways to file
1. File yourself with software such as TurboTax
In a year with only U.S. wages and little connection to Japan, software is usually enough. With accounts or income in Japan, or in the year you arrive or leave, the hard part is knowing which forms you need. See Can you file your U.S. taxes yourself? When TurboTax works and when to hire a pro.
2. Hire a professional
Check the preparer’s credentials (EA, CPA or other preparer) and their experience with Japan-related returns. See how to choose a tax preparer who speaks Japanese and how much tax preparation costs.
CLT NY INC. prepares U.S. individual tax returns for Japanese expats and residents in English or Japanese, including for people who have moved back to Japan. We cover all 50 states, documents are exchanged online, and estimates are free.
3. Switch from your current preparer
With last year’s return we carry over losses, depreciation and other items. See how to switch tax preparers. If you are switching from another preparer, our switch campaign takes 50% off last year’s fee (up to $500 off, first year only).
Six things people with ties to Japan often miss
- Reporting accounts in Japan (FBAR and Form 8938): if your accounts in Japan totaled more than $10,000 at any time during the year, file the FBAR separately on FinCEN’s website. If your foreign financial assets exceed the threshold (for an unmarried person living in the U.S., more than $50,000 at year end or $75,000 at any time), attach Form 8938 to your return. FBAR vs. Form 8938
- Japanese pensions and insurance: Japanese pensions and insurance surrender proceeds are reportable in the U.S. If you claim a treaty position, attach Form 8833. Japanese pension and insurance proceeds / Form 8833 disclosures
- Japanese investment trusts and NISA: the U.S. treats them as PFICs, with harsher tax rules than ordinary stock and reporting on Form 8621. Are Japanese investment trusts PFICs?
- ITINs for your spouse and children: family members without an SSN need an ITIN to be included on your return. The application goes in with the return. ITIN application guide / the benefits of filing jointly
- Gifts and inheritances from Japan: if you received more than $100,000 in a year from a nonresident individual, such as a parent in Japan, report it on Form 3520. No tax is due, but the report is required, and it is mailed to its own IRS address separately from your return
- Taxes you paid in Japan: Japanese tax on Japanese income can be credited against your U.S. tax through the foreign tax credit (Form 1116). For wages earned while working in Japan, the FEIE is another option. Foreign tax credit vs. FEIE
Paying, refunds and fixing mistakes
- When does the refund arrive? The IRS guideline is 3 weeks from the date you e-file, or 6 weeks or more for a mailed return. Tracking it with Where’s My Refund
- Self-employed or side income: you may need to make quarterly estimated tax payments. Estimated tax: how to calculate and when to pay
- Running out of time: extensions with Form 4868. The payment deadline does not move
- Found a mistake after filing: fix it with an amended return (Form 1040-X)
- Before December 31: year-end tax planning checklist for Japanese expats
- State tax vs. Japanese residence tax: when each is assessed and paid
FAQ
Q. When can I file my 2026 return?
The IRS usually opens filing in late January (January 26 in 2026). In practice most people file after their W-2 arrives by the end of January and brokerage statements are out in mid-February.
Q. What if I cannot file by April 15?
File an extension (Form 4868) by April 15 and you have until October 15 to file. The extension does not give you more time to pay, so pay the tax you expect to owe by April 15.
Q. I moved back to Japan. Do I still need to file?
The year you leave may be a dual-status year, with a resident part and a nonresident part. After that, you file Form 1040-NR in any year you have U.S.-source income, such as rent from U.S. property or a 401(k) withdrawal.
Q. I only have bank accounts in Japan. Is there anything to file?
If your accounts in Japan totaled more than $10,000 at any time during the year, you file an FBAR (FinCEN Form 114) separately from your return. If your foreign financial assets exceed certain amounts, you also attach Form 8938 to your return.
Q. Can I work with you in Japanese?
Yes. At CLT NY INC. an IRS Enrolled Agent handles your return in Japanese or English. We cover all 50 states, documents are exchanged online, and estimates are free.
Not sure how the rules apply to you? Request a free estimate on our individual tax return page and the Enrolled Agent will reply by email.
Sources: IRS IR-2025-103, tax inflation adjustments for tax year 2026; IRS, IRS opens 2026 filing season; IRS, If you need more time to file, request an extension; IRS, Report of Foreign Bank and Financial Accounts (FBAR); IRS, Comparison of Form 8938 and FBAR requirements; IRS, Employment tax due dates; IRS, General Instructions for Certain Information Returns; IRS, Determining an individual’s tax residency status; IRS, Topic no. 851; IRS, Taxation of dual-status individuals; IRS, Instructions for Form 3520; New York State, Filing due dates; IRS, Refunds. This article provides general information and is not individual tax advice.
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