American living in Ireland filing income tax

Thirteenth Step

I'm an American living and working here in Ireland. This is my first year here and my first year of trying to figure out how to file my income taxes for the US on wages earned here and it's quite confusing. Anyone have experience or advice?

c.p.w.g.w

Thirteenth Step wrote: »

I'm an American living and working here in Ireland. This is my first year here and my first year of trying to figure out how to file my income taxes for the US on wages earned here and it's quite confusing. Anyone have experience or advice?

Why are you paying taxes in the USA if you live and work in Ireland?

First Up

c.p.w.g.w wrote: »

Thirteenth Step wrote: »

I'm an American living and working here in Ireland. This is my first year here and my first year of trying to figure out how to file my income taxes for the US on wages earned here and it's quite confusing. Anyone have experience or advice?

Why are you paying taxes in the USA if you live and work in Ireland?

Its a requirement of all US citizens.

Reati

c.p.w.g.w wrote: »

Why are you paying taxes in the USA if you live and work in Ireland?

As an American, you have to file no matter where in the world you live but likely won't pay any tax there.

c.p.w.g.w

Reati wrote: »

As an American, you have to file no matter where in the live you live but likely won't pay any tax there.

That's absolutely ridiculous no? Your out of the country, not using any services funded by the tax

Thirteenth Step

c.p.w.g.w wrote: »

Why are you paying taxes in the USA if you live and work in Ireland?

Because if you're an American citizen you're required to file not only in the country you're living in but also in the US.

Thirteenth Step

c.p.w.g.w wrote: »

That's absolutely ridiculous no? Your out of the country, not using any services funded by the tax

I'm using no services whatsoever. It's ridiculous but required.

Mister Know It Not

As far as I understand, you file and pay your taxes here, and then you also declare your taxes in the US, but you don't pay both. You pay the taxes here, and when you declare your taxes in the US, you deduct the taxes already paid in Ireland and only pay the difference, if any. In essence, this ensures you don't pay taxes twice, but you also don't get away with anything either.

For more info, you can look up the double taxation agreement between Ireland and the US.

Thirteenth Step

Mister Know It Not wrote: »

As far as I understand, you file and pay your taxes here, and then you also declare your taxes in the US, but you don't pay both. You pay the taxes here, and when you declare your taxes in the US, you deduct the taxes already paid in Ireland and only pay the difference, if any. In essence, this ensures you don't pay taxes twice, but you also don't get away with anything either.

For more info, you can look up the double taxation agreement between Ireland and the US.

Ya, I've made it that far. I'm more looking for anyone who has had to actually file that can let me know which forms I need to fill out. So far I've filled out the 1040, the 2555, and the 1116.

coylemj

Thirteenth Step wrote: »

Ya, I've made it that far. I'm more looking for anyone who has had to actually file that can let me know which forms I need to fill out. So far I've filled out the 1040, the 2555, and the 1116.

I thought I read where Trump and/or Paul Ryan were bragging that the passing of that tax bill meant that you could submit your tax return on a post card More Republican BS by the sound of it.

Thirteenth Step

coylemj wrote: »

I thought I read where Trump and/or Paul Ryan were bragging that the passing of that tax bill meant that you could submit your tax return on a post card More Republican BS by the sound of it.

It's absolute Republican BS. As I've stated, I've had to fill out at least those three forms, and there's more that I'm not sure if I need to fill out. From everything I can find the only thing that has changed with the Mango Mussolini's tax bill is that they can now revoke your passport for unpaid taxes.

c.p.w.g.w

Thirteenth Step wrote: »

It's absolute Republican BS. As I've stated, I've had to fill out at least those three forms, and there's more that I'm not sure if I need to fill out. From everything I can find the only thing that has changed with the Mango Mussolini's tax bill is that they can now revoke your passport for unpaid taxes.

Truly the land of opportunity...Only one other country in the world makes their unresiding citizens pay taxes... Eritrea

America loves to be group with some strange and questionable countries

Thirteenth Step

c.p.w.g.w wrote: »

Truly the land of opportunity...Only one other country in the world makes their unresiding citizens pay taxes... Eritrea

America loves to be group with some strange and questionable countries

And the home of the free. :-P They sure seem to love that for sure. One of three countries yet to adopt the metric system. Along with Burma and Liberia.

dennyk

I'd suggest using a tax preparation service. TaxAct's Plus option contains the forms you'll need in most cases, and it's $30 for a federal return. (If you moved here in 2017 and your former state has income tax, or you lived in one of those states who consider you a resident forever if you move out of the country instead of to another US state, you'll have to pay extra for the state return, though...). Much easier than trying to figure out manually which forms to fill out.

As far as paying taxes, there's two options to reduce or eliminate your US tax liability, the Foreign Earned Income Exclusion and the Foreign Tax Credit. The FEIE allows you to exclude foreign earned income up to a certain threshold (currently a little over $100k) from your gross income entirely, meaning you pay no US tax on the excluded amount. However, there are some caveats; first, it applies only to *earned* income, meaning wages, salaries, bonuses, commissions, and tips; basically money earned working for an employer. It does not apply to things like dividends, capital gains, interest, gambling winnings, rent, or other such sources of income. The FEIE also reduces your Modified Adjusted Gross Income, which can affect the amount you can contribute to a US IRA (as your contribution cannot exceed your MAGI). Also, note that if you choose to avail of the FEIE, you must continue to use it for the next five years unless you can obtain permission from the IRS to revoke it early (which costs money and probably requires a lawyer). After five years, you can revoke your choice at any time by filing a statement declaring your intent with your next tax return.

The Foreign Tax Credit basically allows you to claim a tax credit in the amount of foreign income taxes you paid that year, which reduces your tax owed. In theory, this can eliminate your US liability if you pay more tax in Ireland than you would have in the US, but depending on your total income and where it comes from, the FTC may or may not actually reduce your US tax liability to zero; you'd have to run the numbers yourself (or use a service like TaxAct) to see how it shakes out. If you go this route, be very careful about which taxes you claim credits for, as not all Irish taxes qualify (income tax likely would, PRSI likely would not due to the SSI totalization agreement in the US-Irish tax treaty, and **** knows about USC; you might be into "consult a lawyer" territory there...).

Note that if you hold any investment accounts or other assets here in Ireland (or in any other non-US country), your tax situation is significantly more complex, and you really need to engage the services of a tax professional who is familiar with nonresident US citizen tax matters (ideally involving your country of residence, as tax treaties will come into play, and those things are not for the faint of heart nor those lacking in legal education).

Also, remember that you must file FinCEN Form 114 to report on all of your foreign financial assets, including your ordinary bank accounts, if you have had an aggregate total of $10,000 USD or more in all of them combined at any time during the year. The high water mark in each account for the tax year must be reported. This is not part of your tax return; it must be filed separately using the BSA E-file system. You might also need to file a Form 8938 with your tax return to report these and other assets, but the threshold for that filing requirement is much higher (currently $200k at the end of the year or $300k at any time during the year for individuals). See https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements for a breakdown of the requirements and links to the BSA E-file site. Note that you don't have to pay tax on these accounts per se (though you would of course have to report and pay taxes on any capital gains, dividends, or interest collected on your tax return, just like with a US account); Uncle Sam just wants to know exactly how much of his money you are hiding overseas. You can however be subject to massive penalties if you should fail to report any of them or fail to file a Form 114 if you are required to; 'willful' violations are subject to fines of $124k or 50% of the balance of the asset in question, whichever is greater.

Thirteenth Step

dennyk wrote: »

I'd suggest using a tax preparation service. TaxAct's Plus option contains the forms you'll need in most cases, and it's $30 for a federal return. (If you moved here in 2017 and your former state has income tax, or you lived in one of those states who consider you a resident forever if you move out of the country instead of to another US state, you'll have to pay extra for the state return, though...). Much easier than trying to figure out manually which forms to fill out.

As far as paying taxes, there's two options to reduce or eliminate your US tax liability, the Foreign Earned Income Exclusion and the Foreign Tax Credit. The FEIE allows you to exclude foreign earned income up to a certain threshold (currently a little over $100k) from your gross income entirely, meaning you pay no US tax on the excluded amount. However, there are some caveats; first, it applies only to *earned* income, meaning wages, salaries, bonuses, commissions, and tips; basically money earned working for an employer. It does not apply to things like dividends, capital gains, interest, gambling winnings, rent, or other such sources of income. The FEIE also reduces your Modified Adjusted Gross Income, which can affect the amount you can contribute to a US IRA (as your contribution cannot exceed your MAGI). Also, note that if you choose to avail of the FEIE, you must continue to use it for the next five years unless you can obtain permission from the IRS to revoke it early (which costs money and probably requires a lawyer). After five years, you can revoke your choice at any time by filing a statement declaring your intent with your next tax return.

The Foreign Tax Credit basically allows you to claim a tax credit in the amount of foreign income taxes you paid that year, which reduces your tax owed. In theory, this can eliminate your US liability if you pay more tax in Ireland than you would have in the US, but depending on your total income and where it comes from, the FTC may or may not actually reduce your US tax liability to zero; you'd have to run the numbers yourself (or use a service like TaxAct) to see how it shakes out. If you go this route, be very careful about which taxes you claim credits for, as not all Irish taxes qualify (income tax likely would, PRSI likely would not due to the SSI totalization agreement in the US-Irish tax treaty, and **** knows about USC; you might be into "consult a lawyer" territory there...).

Note that if you hold any investment accounts or other assets here in Ireland (or in any other non-US country), your tax situation is significantly more complex, and you really need to engage the services of a tax professional who is familiar with nonresident US citizen tax matters (ideally involving your country of residence, as tax treaties will come into play, and those things are not for the faint of heart nor those lacking in legal education).

Also, remember that you must file FinCEN Form 114 to report on all of your foreign financial assets, including your ordinary bank accounts, if you have had an aggregate total of $10,000 USD or more in all of them combined at any time during the year. The high water mark in each account for the tax year must be reported. This is not part of your tax return; it must be filed separately using the BSA E-file system. You might also need to file a Form 8938 with your tax return to report these and other assets, but the threshold for that filing requirement is much higher (currently $200k at the end of the year or $300k at any time during the year for individuals). See https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements for a breakdown of the requirements and links to the BSA E-file site. Note that you don't have to pay tax on these accounts per se (though you would of course have to report and pay taxes on any capital gains, dividends, or interest collected on your tax return, just like with a US account); Uncle Sam just wants to know exactly how much of his money you are hiding overseas. You can however be subject to massive penalties if you should fail to report any of them or fail to file a Form 114 if you are required to; 'willful' violations are subject to fines of $124k or 50% of the balance of the asset in question, whichever is greater.

Thanks!

Thirteenth Step

dennyk wrote: »

I'd suggest using a tax preparation service. TaxAct's Plus option contains the forms you'll need in most cases, and it's $30 .

I'm definitely below the 102k.
If I apply for the FEIE, my taxable income then is 0? Do I still enter my gross income in the 1040 or do I enter 0$?

And on the bank accounts is that 10k at one time..or accumulative throughout the year that has pased through the account, despite never actually building up?

Thanks so much for your help.

dennyk

Thirteenth Step wrote: »

I'm definitely below the 102k.
If I apply for the FEIE, my taxable income then is 0? Do I still enter my gross income in the 1040 or do I enter 0$?

Disclaimer: I am not an accountant or legal professional, I am not your accountant or legal professional. I can tell you what I did on my own return, but I can make no claim as to the correctness or incorrectness of any information here. Please seek qualified advice if you are unsure about how to file your return.

When I did mine via TaxAct, on the forms it generates, it put my foreign wage income in Form 1040 Line 7, filled out Form 2555 with my foreign income info to calculate the total foreign earned income exclusion (Form 2555 Line 42) and then listed that amount as a negative value on Form 1040 Line 21 (Other income). I had no "Other income" to report on that line on my return; if I had, it would presumably have done the math accordingly to come up with the value for that line. That negative amount was then added up with the rest of the Income items to calculate my total income (Form 1040 Line 22). Again, I can't claim this is the correct way to do things; read the instructions for all the forms carefully and seek advice from a professional or from the IRS if you have any questions.

Thirteenth Step wrote: »

And on the bank accounts is that 10k at one time..or accumulative throughout the year that has pased through the account, despite never actually building up?

Thanks so much for your help.

For the FinCEN threshold, this page explains the process. Basically, make note of the highest value that each of your foreign accounts reached at any time during the tax year (including current accounts, savings accounts, credit union accounts, investment accounts, occupational or personal pensions, etc.). Convert each of those values to US Dollars using the exchange rate from the last day of the calendar year (you can find the rates from the US Treasury Department here). Add all of those values together; if they total more than $10,000, then you must submit a FinCEN Form 114 listing the maximum value during the year for each of your foreign accounts.

The FinCEN Form 114 is pretty simple, at least, no real math to do, but their online form is a bit clunky and you can't save your progress, so make sure you have all your information about your accounts compiled (including bank/financial institution names and addresses, account numbers, high water mark values in USD, etc.) before you begin filling out the online form on their site.

él statutorio

Do what DennyK advised.

My wife is American, when we lived in Ireland she would do similar and she IS an accountant.

ProudDUB

Giving this a bump, if its ok.

Looking for suggestions for companies/accountants in the greater Dublin area, who could assist an expat Yank filing their US taxes for the first time, as an expat.

Yes, I know it can be done on line, but that is not the preferrred option.

Many thanks.

Hazys

General Q. If you are an American living outside the country and are filling your taxes, which state would you file your taxes in?

dennyk

If you've moved during the current tax year, you'll need to file a partial year return in your last state of residence for the time you still resided there. If you lived overseas for the entire tax year and did not meet the criteria for residence in any state*, then you most likely wouldn't file a state tax return at all (and you'd want to use your foreign address on your federal return).

*Note: In a few states, it may actually be difficult to establish lack of residency without legally taking up residence in a different US state; some are reluctant to recognize overseas residence as actual residence as, absent special cases like dual citizenship, you are technically on a temporary permission and therefore in theory will return "home" to them at some point, and hell if they're going to let go of your sweet sweet tax revenue in the meantime... Also, things like maintaining ownership of a home, renewing a state driver's license or ID, registering to vote or actually voting in state and local elections (not federal Congressional or Presidential elections), or having any income-generating activities based in the state in question (working for a local employer remotely, rental income from your previous residence, etc.) can potentially trigger various tax liabilities in most states (including income tax on worldwide income in some cases) even if you never set foot there yourself during the tax year. Make sure you save documents proving your overseas residence for at least seven years in case you need them, and consulting with a tax attorney from the state in question would be advisable if you have any concerns about your particular situation.

Grawns

Bumping this as its the closest thing to answering my question on the Internet! My husband is an American citizen with Irish residency by both naturalisation and marriage of nearly 20 years. He has never filed a tax return as he has never worked in the US, hasn't resided there since he was 11 and never been over the exempted income threshold. Should he try to regulate this before applying for a passport renewal. It was never an issue before but the law might have changed? Thanks

dennyk

All US citizens are required to file a US tax return every year regardless of where they live and work in the world, even if they end up having no US tax liability due to the foreign earned income exclusion, foreign tax credit, or other credits/deductions. They are also required to file FinCEN Form 114 each year to report all of their foreign assets, including bank accounts, if they collectively exceed a certain value (about $10k USD). Your husband is technically out of compliance if he has not been doing so, and could in theory be subject to penalties or even arrest (though the latter is generally unlikely in practice for people like your husband). However, the IRS does have a program to assist people like your husband in becoming compliant, the Streamlined Foreign Offshore Procedures, as long as his lack of compliance has been non-willful (i.e. he wasn't aware that he was required to file these returns). Basically, he'll need to file tax returns for the past three years and FBARs for the past six years, pay the full amount of any US taxes owed, and submit an affidavit stating that his failure to file was non-willful.

If he has had any income besides PAYE wages in the past few years, he would be well advised to consult a tax professional with experience in US taxes for expats, as other types of income may require more complex tax filings or may increase his US tax liability (as they cannot be excluded under the Foreign Earned Income Exclusion). Non-US mutual funds are a particularly difficult topic, so if your husband holds any Irish (or other non-US) investments, he definitely needs professional advice, and he may need to pay for professional tax services every year to ensure compliance going forward, as the reporting requirements for some types of foreign investments are extremely onerous. Self-employment income is also subject to additional taxes in the US that cannot be excluded under the FEIE, so if he has any self-employment income (even from the odd side job or whatnot), he may owe US taxes on that. Also, remember that gambling winnings are subject to tax in the US and are also not excludable under the FEIE (and since they aren't taxed in Ireland, there's no foreign tax to provide a US tax credit to offset them), so he must report and pay US tax on any gambling winnings as well (whether from the casino, the lottery, the bookmaker, etc.).

Grawns

dennyk wrote: »

All US citizens are required to file a US tax return every year regardless of where they live and work in the world, even if they end up having no US tax liability due to the foreign earned income exclusion, foreign tax credit, or other credits/deductions. They are also required to file FinCEN Form 114 each year to report all of their foreign assets, including bank accounts, if they collectively exceed a certain value (about $10k USD). Your husband is technically out of compliance if he has not been doing so, and could in theory be subject to penalties or even arrest (though the latter is generally unlikely in practice for people like your husband). However, the IRS does have a program to assist people like your husband in becoming compliant, the Streamlined Foreign Offshore Procedures, as long as his lack of compliance has been non-willful (i.e. he wasn't aware that he was required to file these returns). Basically, he'll need to file tax returns for the past three years and FBARs for the past six years, pay the full amount of any US taxes owed, and submit an affidavit stating that his failure to file was non-willful.

If he has had any income besides PAYE wages in the past few years, he would be well advised to consult a tax professional with experience in US taxes for expats, as other types of income may require more complex tax filings or may increase his US tax liability (as they cannot be excluded under the Foreign Earned Income Exclusion). Non-US mutual funds are a particularly difficult topic, so if your husband holds any Irish (or other non-US) investments, he definitely needs professional advice, and he may need to pay for professional tax services every year to ensure compliance going forward, as the reporting requirements for some types of foreign investments are extremely onerous. Self-employment income is also subject to additional taxes in the US that cannot be excluded under the FEIE, so if he has any self-employment income (even from the odd side job or whatnot), he may owe US taxes on that. Also, remember that gambling winnings are subject to tax in the US and are also not excludable under the FEIE (and since they aren't taxed in Ireland, there's no foreign tax to provide a US tax credit to offset them), so he must report and pay US tax on any gambling winnings as well (whether from the casino, the lottery, the bookmaker, etc.).

Thank you. He's a standard paye worker. No investments etc. I suppose we will look at compliance. I'm sure his liability is 0 but the cost of the filing is a question. Do you have any idea how much it costs to file? Is it free? I better make sure we figure it out as I take from your information that our daughter will have to do it when she hits 18.

pemtca

Can anyone recommend a low-cost tax accountant - my husband was born in US but living here since the age of 6 - we weren't aware of the obligation until now. He's self-employed but very low income.

dennyk

Grawns wrote: »

Thank you. He's a standard paye worker. No investments etc. I suppose we will look at compliance. I'm sure his liability is 0 but the cost of the filing is a question. Do you have any idea how much it costs to file? Is it free? I better make sure we figure it out as I take from your information that our daughter will have to do it when she hits 18.

The FBAR filing for reporting his financial assets can be filed electronically for free at:

https://bsaefiling.fincen.treas.gov/main.html

Filing his tax returns can be done for free if he wants to manually fill out the forms himself and post them to the IRS (which will likely be necessary for the Streamline Financial Offshore Process anyway, as he has to file previous years' returns):

https://www.irs.gov/filing

This will be a fairly involved process; US tax paperwork is not simple and the foreign income and past year returns will make the process even more complex. Your husband will need to do a lot of reading to ensure that he's filing and reporting properly. He may want to engage the services of a tax professional for this process, since he's never done this before and making errors could jeopardize his eligibility for the Streamline Foreign Offshore program and leave him subject to very high penalties. It will not be cheap (at least hundreds, possibly a few thousand euros or more depending on how complicated his tax situation is), but it's better than six-figure fines.

For future filings, the IRS does not have its own electronic tax filing system; e-filing is only available via third party commercial services. These are sometimes free for taxpayers who earn less than a certain amount of income, but still must be filed through one of those services. If he makes more than the Free File threshold (in USD; remember that he'll have to convert his income from EUR using the appropriate exchange rate), he will need to purchase one of the e-file services, pay a tax preparer to file for him, or do the paperwork manually himself and mail it in for free. E-filing usually costs about $25-$45 USD depending on which service you choose. Tax preparation by a tax preparer is usually a bit more, possibly a lot more because of the additional tax forms your husband would require for the foreign income.

Your daughter is a US citizen as well (assuming your husband is her father, of course) and will have to file a US tax return when she meets the filing requirements. These are not just based on age, but also income level, so even while she is still a minor and your dependent, she must file if she makes more than about $6000 USD in earned income (wages/salary), $1000 in unearned income (interest, dividends, gambling winnings, gifts, etc.), or $400 in self-employment income. And yes, running a lemonade stand and mowing the neighbor's lawn and such technically counts as self-employment, not that the IRS is actually going to know or care about that even for an actual American kid in America, much less an accidental American born and living overseas... :pac: I would suggest she file if she has PAYE or interest/dividend income over the threshold, though, as that is traceable if the IRS ever cares to do so. She must also separately file an FBAR if the sum total of her foreign financial assets exceeds $10,000 at any time during a tax year; minor children are not exempt from FBAR filings (though if she is too young to be able to file it herself, you as her parent can fill out the form on her behalf). This would also include savings bonds, joint bank accounts, trusts, etc. that have her name on them, even if you or your husband are the primary account holder; anything she has a financial interest in must be reported if the aggregate threshold is met.

c6ysaphjvqw41k

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pemtca

Cooper Damp Gin wrote: »

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Thank you!

c6ysaphjvqw41k

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Grawns

dennyk wrote: »

The FBAR filing for reporting his financial assets can be filed electronically for free at:

https://bsaefiling.fincen.treas.gov/main.html

Filing his tax returns can be done for free if he wants to manually fill out the forms himself and post them to the IRS (which will likely be necessary for the Streamline Financial Offshore Process anyway, as he has to file previous years' returns):

https://www.irs.gov/filing

This will be a fairly involved process; US tax paperwork is not simple and the foreign income and past year returns will make the process even more complex. Your husband will need to do a lot of reading to ensure that he's filing and reporting properly. He may want to engage the services of a tax professional for this process, since he's never done this before and making errors could jeopardize his eligibility for the Streamline Foreign Offshore program and leave him subject to very high penalties. It will not be cheap (at least hundreds, possibly a few thousand euros or more depending on how complicated his tax situation is), but it's better than six-figure fines.

For future filings, the IRS does not have its own electronic tax filing system; e-filing is only available via third party commercial services. These are sometimes free for taxpayers who earn less than a certain amount of income, but still must be filed through one of those services. If he makes more than the Free File threshold (in USD; remember that he'll have to convert his income from EUR using the appropriate exchange rate), he will need to purchase one of the e-file services, pay a tax preparer to file for him, or do the paperwork manually himself and mail it in for free. E-filing usually costs about $25-$45 USD depending on which service you choose. Tax preparation by a tax preparer is usually a bit more, possibly a lot more because of the additional tax forms your husband would require for the foreign income.

Your daughter is a US citizen as well (assuming your husband is her father, of course) and will have to file a US tax return when she meets the filing requirements. These are not just based on age, but also income level, so even while she is still a minor and your dependent, she must file if she makes more than about $6000 USD in earned income (wages/salary), $1000 in unearned income (interest, dividends, gambling winnings, gifts, etc.), or $400 in self-employment income. And yes, running a lemonade stand and mowing the neighbor's lawn and such technically counts as self-employment, not that the IRS is actually going to know or care about that even for an actual American kid in America, much less an accidental American born and living overseas... :pac: I would suggest she file if she has PAYE or interest/dividend income over the threshold, though, as that is traceable if the IRS ever cares to do so. She must also separately file an FBAR if the sum total of her foreign financial assets exceeds $10,000 at any time during a tax year; minor children are not exempt from FBAR filings (though if she is too young to be able to file it herself, you as her parent can fill out the form on her behalf). This would also include savings bonds, joint bank accounts, trusts, etc. that have her name on them, even if you or your husband are the primary account holder; anything she has a financial interest in must be reported if the aggregate threshold is met.

So much information! Thank you. Our daughter is nine and we applied for a consular certificate of birth abroad which was granted. She is firstly an Irish citizen and has never visited America. She has no money but might inherit some from her grandparents in the future . At that stage I guess we will see about filing a return. We wanted her to have the possibility of working or studying in America in the future. What a minefield!

dennyk

Cooper Damp Gin wrote: »

This post has been deleted.

The answer is...it's complicated. Best to leave that to your accountant or tax professional to figure out. Note that with some pension plans, if they are reportable due to being a foreign trust, it may be difficult or sometimes even impossible to comply with the IRS reporting requirements if the plan administrator is unable or unwilling to provide the required information to you (there's no legal requirement for them to do so here, so they may not have a procedure in place for their representatives to access said information, or they may simply not be willing to provide such details at all...).