Forms directory
The international forms, in one place.
The forms that most often apply when your income, accounts, companies or family span Chile and the United States. Each entry says who files it and the Chilean situation that usually triggers it.
Core returns and relief
| Form | Who usually files | Typical Chile situation | When |
|---|---|---|---|
| Form 1040U.S. individual income tax return | U.S. citizens and green card holders above the filing thresholds, wherever they live. | Salary from a Chilean employer, Chilean rental income, a Chilean business. | April 15; June 15 automatically if you live abroad; October 15 with Form 4868. Read guide → |
| Form 1116Foreign tax credit | Taxpayers who paid income tax to another country on income the U.S. also taxes. | Impuesto Único de Segunda Categoría withheld from your salary; Global Complementario. | With Form 1040. Read guide → |
| Form 2555Foreign earned income exclusion | People living abroad who meet the bona fide residence or physical presence test. | Lower Chilean salaries where little Chilean tax is withheld. | With Form 1040. Read guide → |
| Form 8833Treaty-based return position | Taxpayers who rely on a tax treaty to change how the U.S. would otherwise tax an item. | Positions under the U.S.–Chile income tax treaty, in force since December 2023. | With the return that takes the position. Ask us about this form → |
Accounts and investments
| Form | Who usually files | Typical Chile situation | When |
|---|---|---|---|
| FinCEN 114 (FBAR)Report of foreign bank and financial accounts | U.S. persons whose foreign accounts together exceed $10,000 at any time in the year. | Chilean bank accounts, CuentaRUT, AFP and APV balances, signing authority over a company account. | April 15, automatic extension to October 15. Filed online with FinCEN, not with the return. Read guide → |
| Form 8938Statement of specified foreign financial assets (FATCA) | Taxpayers above the thresholds; living abroad, more than $200,000 at year end or $300,000 at any time (single). | AFP and APV balances, Chilean investment accounts, shares in a Chilean company. | With Form 1040. Read guide → |
| Form 8621Passive foreign investment company (PFIC) | U.S. persons holding foreign mutual funds, ETFs and similar pooled investments. | Fondos mutuos, including those held inside an APV or a bank investment account. | With Form 1040, one form per fund. Read guide → |
Companies and partnerships
| Form | Who usually files | Typical Chile situation | When |
|---|---|---|---|
| Form 5471Foreign corporations | U.S. persons who own, control, or are officers or directors of certain foreign corporations. | Owning or running a Chilean SpA, Ltda, S.A. or EIRL. | With Form 1040, including extensions. Read guide → |
| Form 8858Foreign disregarded entities and branches | U.S. owners of a foreign entity that elected to be disregarded, or of a foreign branch. | A single-owner SpA or EIRL that filed Form 8832 to be treated as disregarded. | With Form 1040. Read guide → |
| Form 8865Foreign partnerships | U.S. persons with certain interests in a foreign partnership. | A Chilean Ltda or SpA with several owners that elected partnership treatment. | With Form 1040. Read guide → |
| Form 5472Foreign-owned U.S. companies | U.S. corporations and single-member U.S. LLCs owned by a foreign person. | A Chilean resident who owns a Delaware, Florida or other U.S. LLC. | With the company's pro forma Form 1120, April 15. Read guide → |
Gifts, trusts, property and estates
| Form | Who usually files | Typical Chile situation | When |
|---|---|---|---|
| Form 3520Foreign gifts, inheritances and trusts | U.S. persons who receive large gifts or bequests from abroad, or deal with foreign trusts. | More than $100,000 in a year from a Chilean parent or relative, including an inheritance. | With Form 1040 timing, filed separately. Read guide → |
| Form 1040-NRU.S. return for nonresidents | Nonresidents with U.S. income, such as rent from U.S. property. | A Chilean resident renting out an apartment in Miami. | June 15 for most nonresidents without U.S. wages. Read guide → |
| Form 706-NAEstate tax return for nonresidents | Estates of nonresidents who are not U.S. citizens and held more than $60,000 of U.S. assets. | A Chilean parent who owned U.S. property or shares of U.S. companies. | Nine months after the date of death. Read guide → |
| Form 709U.S. gift tax return | U.S. citizens and residents who give more than the annual exclusion ($19,000 per recipient in 2026). | Helping a child buy an apartment in Chile; large gifts to a spouse without U.S. citizenship. | April 15 of the following year. Read guide → |
Leaving the U.S. tax system
| Form | Who usually files | Typical Chile situation | When |
|---|---|---|---|
| Form 8854Initial and annual expatriation statement | People who renounce U.S. citizenship or give up a long-term green card. | A dual citizen born in the U.S. who has lived in Chile most of their life and renounces at the Embassy in Santiago. | With the final return for the year of expatriation. Read guide → |
Representation
| Form | Who usually files | Typical Chile situation | When |
|---|---|---|---|
| Form 2848Power of attorney | Anyone who wants an Enrolled Agent, CPA or attorney to deal with the IRS for them. | Answering an IRS letter from Chile without calling the IRS during your night. | Whenever representation starts. Ask us about this form → |
General information, not individual U.S. or Chilean tax advice. Rules, thresholds and deadlines change; confirm them for your situation. Chile US Tax is an independent practice, not a government office.