Guides
Korea–US cross-border tax.
The obligations that arise when your life spans both tax systems — reporting, residency, and relief from being taxed twice.
FBAR: Reporting Korean Bank Accounts to the US
US persons with Korean bank accounts may owe an FBAR. Who must file, the $10,000 aggregate test, and how it differs from a tax return.
Tax Residency Between Korea and the US
Korea's 183-day rule and the US substantial presence test can both call you a resident. How dual residency arises and how treaty tie-breakers resolve it.
Filing in Both Korea and the US in the Same Year
Korea's May 종합소득세 season and the US April deadline rarely line up. How the two calendars interact and the order to file them in.
Foreign Tax Credit vs Earned Income Exclusion
Two ways to avoid being taxed twice on Korean income — and why the one that looks simpler is often the wrong choice long term.
The US–Korea Income Tax Treaty, in Practice
What the US–Korea tax treaty actually does for individuals: assigning taxing rights, breaking residency ties, and reducing withholding.
Official sources
Every guide in this section cites its primary source. Rates and thresholds change each year — these are where the current figures come from.
- FinCEN — Report of Foreign Bank and Financial Accounts (FBAR)
- IRS — Report of Foreign Bank and Financial Accounts (FBAR)
- IRS — Substantial Presence Test
- National Tax Service (국세청) — English
- IRS — US Citizens and Resident Aliens Abroad
- IRS — Foreign Earned Income Exclusion
- IRS — Foreign Tax Credit
- IRS — Tax Treaties (United States income tax treaties A–Z)
More from HanTaxPro
General information, not tax advice. Rules and thresholds change, and how they apply depends on your circumstances — confirm with a licensed professional before acting.