Yes. FEIE excludes up to $130,000 in 2025 of foreign earned income and is usually the right choice in low-tax jurisdictions (UAE, lower-bracket Singapore, lower-bracket Hong Kong). FTC credits foreign taxes paid against US tax on the same income and usually wins in high-tax countries (Germany, UK, France, Australia, Sweden) where excess credits build up that can offset US tax on US-source income. The bot captures the country and applies the right default.

The PFIC trap catches Americans who invest in foreign mutual funds, ETFs, or holding company stocks. Default PFIC treatment is the excess-distribution method, which is punitive (compound interest on deferred tax). The alternatives are QEF election (rarely available) and mark-to-market (where the fund is publicly traded). The bot warns prospects before they open a foreign brokerage account and routes the existing-PFIC cleanup to the CPA.

Yes. Streamlined Foreign Offshore Procedures (SFOP) cover US persons living abroad with non-wilful failure to file, with no penalty for late returns or FBARs. Streamlined Domestic Offshore Procedures (SDOP) cover US residents with a 5% miscellaneous offshore penalty. The bot screens for streamlined eligibility - foreign residency for SFOP, non-wilfulness, three years of returns plus six years of FBARs - and routes to the specialist.

Yes. Totalization agreements between the US and 30+ countries prevent double Social Security taxation. The bot knows which countries have agreements (Germany, UK, Japan, Canada, France, Australia, most of Western Europe) and which don't (notably Singapore, Hong Kong, UAE, much of Asia outside Japan and Korea). It covers the framework and captures the foreign social security contribution status for the CPA.

Yes, at the framing level. Section 877A imposes a mark-to-market exit tax on covered expatriates - those with net worth above $2M, 5-year average tax above an inflation-adjusted threshold ($201K for 2024), or unable to certify 5 years of US tax compliance. The bot covers the framework and routes to the renunciation specialist for the planning conversation. The actual renunciation process is at the State Department, not the IRS.

FBAR (FinCEN 114) is filed separately from the tax return with FinCEN, triggers at $10,000 aggregate in foreign accounts at any point in the year, and has severe penalties for wilful failure. Form 8938 (FATCA) is filed with the 1040, triggers at higher thresholds ($50K single domestic, $200K single foreign-resident), and reports specified foreign financial assets. The bot covers both because most expats need both, and the thresholds are different.

Yes. California, Virginia, New Mexico, and South Carolina are aggressive about treating people who leave abroad as still-domiciled and still-taxable. The bot raises the state-exit conversation for prospects from those states and routes to the CPA who handles state-residency arguments. New York is also aggressive about audit defence on departure but generally accepts a documented move abroad.

Yes. The default for a US citizen married to a non-US-citizen is married filing separately, which loses the joint brackets and many credits. The Section 6013(g) election to treat the non-citizen spouse as a US tax resident allows MFJ but exposes the spouse's worldwide income to US tax. The bot covers the trade-off and routes the planning conversation to the CPA, who runs the comparison.