Before you leave United States
Citizenship-based tax
US citizens and resident aliens report worldwide income wherever they live. Living abroad on the due date gives an automatic two-month extension to file, from 15 April to 15 June. Benefits for Americans abroad only apply if you file a return.
Foreign earned income exclusion
If your tax home is abroad and you meet the bona fide residence or physical presence test, you can exclude up to $132,900 of foreign earned income for 2026 ($130,000 for 2025). The exclusion does not reduce self-employment tax.
FBAR
If your foreign accounts together exceed $10,000 at any time in the year, file FinCEN Form 114 electronically. It is due 15 April with an automatic extension to 15 October, and is filed separately from your tax return.
FATCA Form 8938
Living abroad, you attach Form 8938 if your foreign financial assets exceed $200,000 at year end or $300,000 at any time in the year ($400,000 and $600,000 for joint filers). Foreign retirement plans can also require Form 3520.
Treaty and credits
The Cyprus–US income tax treaty, signed in 1984 and in force since 31 December 1985, and the foreign tax credit help you avoid paying tax twice on the same income. They work alongside your US filing, not instead of it.
Social Security
The Social Security Administration's list of totalization agreements does not include Cyprus. Check with SSA whether your benefits can be paid while you live in Cyprus, and plan contributions with an adviser.
Permit
Pink Slip, digital nomad or employment.
Hiring
Employer of record or a Cyprus company for your team.