U.S. Tax Return Documents Checklist for Japanese Expats and Permanent Residents

One missing form can delay your return or lead to an amended return later. If you have ties to Japan, you may also need information about your Japanese accounts and income on top of the usual U.S. forms.

Use this checklist to gather everything before you hand your documents to your tax preparer.

1. Personal and family information

• SSNs or ITINs and dates of birth for everyone on the return
• Your address (and the date and state of any move during the year)
• Bank routing and account numbers for your refund
• Last year’s returns (federal and state)
• Your IP PIN notice from the IRS, if you received one

2. Forms from employers and financial institutions (mostly January–February)

Form	What it reports
W-2	Wages and withholding
1099-NEC / 1099-MISC	Contractor and other income
1099-INT / 1099-DIV	Interest and dividends
1099-B	Sales of stocks and funds
1099-R	Pension, IRA and 401(k) distributions
1099-G	State tax refunds and unemployment benefits
1099-K	Payments received through payment platforms
1098	Mortgage interest
1098-T / 1098-E	Tuition / student loan interest
1095-A	Health Insurance Marketplace coverage
Schedule K-1	Partnership, S corporation and trust income

3. Deduction and expense records

• Property tax paid
• Receipts for charitable gifts
• Child care costs (provider name, address and EIN)
• Estimated tax payments with dates and amounts (federal and state)
• Self-employed: income and expense records (Schedule C)
• Rental property: rents, expenses and purchase records (Schedule E and depreciation)

4. Japan-related documents

U.S. residents, including green card holders and expatriates who meet the substantial presence test, report worldwide income, including income from Japan. You may also need:

• Japanese salary and bonus statements (gensen choshu-hyo), rental income, pensions and other income
• Japanese income tax and resident tax paid (for the foreign tax credit)
• The highest balance during the year of each Japanese bank and brokerage account (FBAR: required if the combined total exceeds $10,000 at any time during the year)
• Total foreign financial assets (Form 8938: for unmarried U.S. residents, more than $50,000 on the last day of the year or $75,000 at any time; $100,000 / $150,000 for married filing jointly)
• Statements for Japanese mutual funds and ETFs, which may be PFICs
• Japanese insurance or pension savings products, which may need to be reported depending on how they work
• If you moved to or left the U.S. during the year: your arrival and departure dates (to split resident and nonresident periods)

5. Filing deadlines

• Individual returns (Form 1040) are normally due April 15 (the next business day if it falls on a weekend or holiday)
• An extension (Form 4868) moves the filing deadline to October 15, but not the deadline to pay
• U.S. citizens and residents living abroad get an automatic extension to June 15 to file (tax is still due April 15, and interest applies after that)
• The FBAR is due April 15 with an automatic extension to October 15

Once your documents are ready

At CLT NY INC., you upload these documents online and answer our tax questionnaire, and we take it from there. An IRS Enrolled Agent reviews every Japan-related item. If you’re switching from another preparer, our switch campaign takes 50% off last year’s preparation fee (up to $500 off, first year only).

Related: How much does tax return preparation cost? / How to switch tax preparers / Choosing a U.S. tax preparer

Sources: IRS, “Comparison of Form 8938 and FBAR requirements”; IRS, “Get an extension to file your tax return”. This article provides general information and is not individual tax advice.