Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.
Records to organize
Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.
- Plan or account terms and ownership records
- Employer and personal contributions with withdrawals
- Annual values, income and prior US reporting
How to use these records
Obtain the actual EPF or PPF terms, ownership and contribution and withdrawal history. Account classification, current income and information disclosures may require specialist analysis. This checklist does not assert that either product is universally exempt, taxable or reportable on a particular US form.
The question to resolve before filing
What income timing, treaty and information-reporting questions arise from this specific arrangement?
Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.
A mistake to avoid
Do not assume a local retirement or tax-saving description answers the US reporting question.
A clear handoff to your preparer
- Label the evidence. Keep each record with its relevant year, account or activity.
- List open questions. Share missing information and anything that differs from the prior return.
- Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.
Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.
Official starting points
Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.