Filing season 2026 · due 30 Sept

Diaspora Module

Your cross-border picture — accounts, assets, treaties, and the reports each one triggers.

FBAR: filing required for 2026

Your non-US accounts peaked at a combined $18,940.00 — above the $10,000 FinCEN threshold. Deadline 15 April 2027 (auto-extension to 15 October). FATCA Form 8938 is not triggered at your level.

Prepare FBAR package

Foreign accounts

Chase Checking (US)

$6,420.00

2026 peak: $11,800.00

GTBank Savings (NG)

$2,150.00

2026 peak: $4,900.00

Wise Multi-currency

$1,310.00

2026 peak: $2,240.00

Foreign assets & income

Lekki apartment (rental)

Foreign property (from US view)

₦6.0m annual rent — taxable in Nigeria, reportable on US return with foreign tax credit

Stanbic IBTC pension (RSA)

Foreign pension

Growth generally deferred in Nigeria; US treatment depends on treaty position — flagged for review

NGX equities portfolio

Foreign assets

Dividends carry 10% Nigerian WHT — creditable in the US

Tax Treaty Checker — Nigeria ↔ United States

No comprehensive income tax treaty is in force between Nigeria and the US. Double taxation is managed through foreign tax credits on both sides: Nigerian WHT on your dividends and rental income credits against US tax (Form 1116), and Nigeria grants unilateral relief under the Nigeria Tax Act 2025. Your estimated double-taxation exposure this year: ₦0 — all ₦612,000 of Nigerian tax on foreign-visible income is creditable.

Ask the AI about your treaty position

Sending money home?

Compare the true cost — fees plus FX spread — across 8 providers.

Open Remittance Center