2025 US TAX RETURN TAX DATA QUESTIONNAIRE

Category:	Federal tax return:	State tax return:	Form 8938 & FBAR:	Form 5471 & 8858 & 8854:	Form 3520 & 709:
Simple – from	£865 + VAT	£365 + VAT	£265 + VAT	£295 + VAT	£275 + VAT
Intermediate – from	£1,295 + VAT	£545 + VAT	£395 + VAT	£595 + VAT	£590 + VAT
Standard – from	£1,730 + VAT	£730 + VAT	£525 + VAT	£895 + VAT	£910 + VAT
Complex – from	£3,250 + VAT	£1,195 + VAT	£990 + VAT	£1,695 + VAT	£1,730 + VAT

PJD Tax are authorised IRS E-filers. All tax returns will be filed online where possible and all copies of tax returns will be sent electronically via email or our secure portal unless specifically requested otherwise. If you would prefer not to utilise either of these two options, let us know when returning your questionnaire.

If you miss the e-file deadline, we will need to complete a paper submission which will incur a surcharge of £50+VAT. Our default postal service provider is 1st Class Royal Mail however, if you would like us to upgrade this service to Tracked & Signed or a different courier service provider, then the additional cost will be added to the e-file surcharge.

Standard deduction – for 2025 is as follows:

Single or Married Filing Separately – $15,750 (previously $14,600).
Head of Household – $23,625 (previously $21,900).
Married Filing Jointly or Qualifying Surviving Spouse – $31,500 (previously $29,200).

For 2025, the additional standard deduction amounts for taxpayers who are 65 and older or blind are:

$2,000 for Single or Head of Household (previously $1,950)
$1,600 for Married Filing Jointly or Qualifying Surviving Spouse (previously $1,550)

In addition, for tax years 2025 through 2028, taxpayers aged 65 and older are eligible for a $6,000 “bonus” standard deduction per person, introduced under the One Big Beautiful Bill (OBBB).

However, it is worth noting that this $6,000 deduction starts to phase out once your modified adjusted gross income (MAGI) exceeds $75,000 (single / head-of-household / married filing separately) or $150,000 (married filing jointly).

The deduction is fully eliminated when MAGI reaches $175,000 (single / head-of-household/ married filing separately) or $250,000 (married filing jointly).

Foreign earned income exclusion – this has increased to $130,000 (previously $126,500)

Annual 401ks Contributions – the IRS has increased the maximum 401(k) contributions up to $23,500 for 2025 (will rise to $24,500 for 2026), with employee and employer(s) contributions not to exceed a combined total of $70,000. These limitations apply across all 401(k) plans and IRAs held in the year. Those aged 50 or older can make additional catch-up contributions of up to $7,500. Separate limitations apply to IRAs (see below).

Annual Traditional and Roth IRA Contributions – The annual contribution limits for Traditional IRAs and Roth IRAs have not changed from 2024. For individuals under age 50, the limit remains $7,000. For individuals age 50 or older, the catch‑up provision remains, so the limit is $8,000.

An end to paper refund checks – The IRS will no longer be issuing paper refund checks. Instead, refunds will be sent directly to a U.S. bank account whenever possible, or, if a bank account is not available, via a prepaid debit card or another approved electronic payment method, such as a digital wallet or mobile app that can accept deposits. This change is intended to streamline processing, improve security, and reduce delays associated with mailed checks.

Identity Protection Personal Identification Number (IP PIN) – An IP PIN is a six-digit code the IRS uses to protect your tax account, to stop anyone else from filing a tax return in your name. As long as you can clear the identity-verification steps, anyone with an SSN or ITIN can request one, including spouses and dependents. The IRS recommends signing up early, because a new PIN is issued each January and you need it before you can file. If you don’t have one, there’s a greater chance that someone could submit a return using your details, which would hold up your refund and potentially lead to fraud checks. Therefore, it’s a good idea to get set up early and make sure you retrieve a new PIN each January.

Electronic payments to the IRS now limited to 2 per year – For 2025, the IRS has updated its rules on how many times you’re allowed to pay taxes using a debit card, credit card, or cash. For most standard payments, e.g. Form 1040 balance or a current-year notice, you’re now limited to two card or cash payments per year. The same restriction applies to prior-year balances and many common IRS notices. For quarterly estimated tax payments (Form 1040-ES), the limit is slightly different, where you can make two such payments per quarter.

In practice, this means that anyone who normally pays taxes by card or cash, rather than through bank transfer or EFTPS, will need to be more mindful. Similarly, self-employed taxpayers or others making regular estimated payments may find the limits restrictive, especially if they prefer to pay more frequently. Planning ahead — or switching to a bank-based payment method — can help avoid running into these caps.

Itemized deductions and the state and local tax (SALT) deduction cap – The SALT deduction limit has increased substantially for 2025. For Single, Head of Household, and Married Filing Jointly filers, the cap has risen from $10,000 to $40,000, while Married Filing Separately filers now have a limit of $20,000, up from $5,000. For those who previously could not itemize, this change may unlock additional value in other deductions, such as charitable contributions, medical expenses, or mortgage interest.

New deductions for tip income and overtime pay – Starting in 2025, taxpayers can deduct qualified tips and qualified overtime pay from their adjusted gross income (AGI), even if they do not itemize. This reduces taxable income and may increase eligibility for other credits and deductions tied to AGI. This is a change from 2024, when all tips and overtime were fully taxable with no special deductions. The maximum tip deduction is $25,000 for single, head-of-household, and married filing jointly filers, and $12,500 for married filing separately. The maximum overtime deduction is $12,500 for single, head-of-household, and married filing separately filers, and $25,000 for married filing jointly.

Fuel tax credit statement requirement – To curb improper fuel tax credit claims, taxpayers claiming certain credits via Form 4136 must now attach a “Statement Supporting Fuel Tax Credit (FTC) Computation” to their Form 1040. The statement must include detailed business information and specifics about the vehicles or machinery that used the fuel. A penalty of $5,000 per return—or per spouse on a joint return—applies for improper claims.

Form 1099-K – Taxpayers selling goods and services on payment apps and online marketplaces may receive a Form 1099-K detailing the transactions. For 2025, vendors must provide this form when the total payments exceed $2,500. For 2026, this will be further reduced to $600.

Form 1099-DA – This form has been introduced for 2025. It is relevant to brokers who handle digital assets such as cryptocurrency and NFTs (non-fungible tokens). Beginning on 1st January 2025, brokers will be required to report gross proceeds for all transactions on Form 1099-DA. For 2026, the form will also include cost basis information.

If you believe that any of the above topics may affect you, consult your regular PJD Tax representative who will provide you with further information.

Tax return:

15 April 2026:	Interest will be charged from this date on any tax owing.
15 April 2026:	15 April 2026:	Filing extension may be required for US based taxpayers.
17 June 2026:	15 April 2026:	Filing extension may be required for foreign based taxpayers.
15 October 2026:	A letter of explanation must be filed if the tax return has still not been filed.
TBC November 2026:	E-file deadline.
16 December 2026:	Filing extensions will normally not be granted beyond this date.

FBAR (FinCEN Form 114):

15 April 2026:	FBAR must be filed online (see Section 4). First deadline.
15 October 2026:	Automatic extension granted to this date for taxpayers failing to meet April deadline.

2026 Quarterly estimated payments:

If you expect to owe Federal tax for 2026 you need to start making advanced payments as follows:

Payment period:	Due date:
1 January – 31 March 2026	17 April 2026
1 April – 31 May 2026	15 June 2026
1 June – 31 August 2026	15 September 2026
1 September – 31 December 2026	15 January 2027

Do you wish to make estimated payments towards 2026 tax liability? YesNo

If yes, provide any change in your income levels in Section 17.

Exchange rates:

2025 Annual average exchange rates (use on tax return)	31 Dec’25 Year-end exchange rates (FBAR & 8938 only)
GBP – 0.759	GBP – 0.743
EUR – 0.886	EUR – 0.851
CHF – 0.831	CHF – 0.792
Can$ – 1.398	Can$ – 1.369
Sing$ – 1.307	Sing$ – 1.285
HK$ – 7.796	HK$ – 7.784

Taxpayer and spouse:

Note that if you wish to file jointly with a non-resident alien spouse you must provide a valid social security number or taxpayer identification number for that spouse.

	Self:	Spouse:
Last name:
First name & initial:
Address:
Mobile number:
Are you a politically exposed person? (more information)	YesNo	YesNo

Are your personal details the same as last year’s questionnaire?YesNo

There is no need to provide the following information if we prepared your tax return previously and your information remains unchanged.

	Self:	Spouse:
Marital status:
Date of marriage:
Email address:
Social security number:
Date of birth:
Country of citizenship:
Green card holder?
Occupation:
Type of foreign visa held:
Date of departure from US:
Date of arrival in the UK:
Date of departure from UK:
$3 to election campaign?
State driving license number:

Refund:

Do you have a US bank account?

YesNo

If you would like your refund direct deposited, provide US bank account information below.

Name of bank:	Routing number:	Account number:	Checking / saving:

Dependents:

If any of your dependents files a separate tax return, let us know.

Are your dependents details the same as last year’s questionnaire?YesNo

	Dependent 1:	Dependent 2:	Dependent 3:
Last name:
First name & initial:
Social security number:
Date of birth:
Gender:
Months lived with you:
Your percentage of support:
Full time student?

Miscellaneous:

Do you file UK tax returns?YesNo

If you have not done so already, ensure that you provide copies of your most recently filed UK tax returns.

Are you a new client?YesNo

How did you hear about PJD Tax?

SmartSearch agreement and passport:

If this is the first year we are preparing your tax return, we need your Know-Your-Client (KYC) information. If you have not done so already, sign the agreement on page 25.

If you prefer not to sign the agreement contact your tax preparer to discuss the alternatives.

Have you signed the agreement?YesNo

Have you provided a copy of your passport and recent utility bill or bank statement?YesNo

The copy of your passport must clearly show all four corners of the document and the utility bill or bank statement must be from the previous three months.

The FBAR is filed separately to your tax return and reports the balance of your non-US financial accounts annually. You will be required to file if the combined balance of your non-US financial accounts exceeds $10,000 on any day in the tax year.

Further details about this form can be found here.

Do you have a filing requirement for this form?YesNo

Would you like PJD Tax to prepare this form?YesNo

Provide details in Section 6

As a registered BSA E-filer, PJD Tax can file the form on your behalf. To do this you will need to complete the Authorization “Form 114a” (which can be found here) and return to your tax preparer.

We will not file the FBAR for you unless requested.

You can prepare and submit your own FBAR here.

PENALTIES

The penalty for failing to file an FBAR is $10,000 per account if the failure was considered to be non-wilful. If the failure to file is considered to be wilful, the penalty is the greater of $100,000 or 50% of the balance of each account per year. In severe cases, wilful violations can lead to harsh criminal sanctions of up to a $500,000 fine and ten years in prison.

You may be required to report additional information regarding any non-US financial assets you hold on Form 8938 as part of your US Federal tax return.

You need to complete a form 8938 if the following applies:

1

You are a US citizen, a green card holder or a non-resident alien electing to be treated as a US citizen; and

2

The value of your foreign financial assets exceeds:

Filling status:	Living inside the US:	Living outside the US:
Single	$50,000 at year end, or $75,000 during the year	$200,000 at year end, or $300,000 through the year
Married filing joint	$100,000 at year end or $150,000 during the year	$400,000 at year end, or $600,000 through the year
Married filing separate	$50,000 at year end, or $75,000 through the year	$200,000 at year end, or $300,000 through the year

More information can be found here.

Do you have a filing requirement for this form? YesNo

If so, provide full details of your foreign financial assets in Section 6.
Ensure that you provide details of any deferred compensation schemes.

PENALTIES

There is a potential penalty of $10,000 for failure to file Form 8938, this increases in the case of continued non-filing.

Specify currency where applicable.

It is only necessary to complete this section if we are preparing your FBAR or you have a filing requirement for Form 8938. See Sections 4 & Section 5 for more details

Tick here if you will be providing this information in a separate Excel document

Institution name:	Full street address and postcode:	Account number:	Does this account receive interest?:	Account owner, (taxpayer / spouse or joint):	Type of asset (Bank, securities, ISA, pension, etc) or signatory authority:	Date opened in 2025:	Date closed in 2025:	Maximum value during year:	Value at year end:	Currency:

Specify currency where applicable.

You can download our template excel document *here* and then upload this in Section 17

Answer the following with regards to 2025:

1 Did you gift any individual more than $19,000? *YesNo

If so, confirm the individuals’ relationship to you:

2 Did you receive a gift from a non-US person? **YesNo

If so, confirm the individuals’ relationship to you:

3 Did you transfer money or property to a foreign trust?YesNo

4 Were you the owner of any portion of a foreign trust?YesNo

5 Did you receive a distribution from a foreign trust?YesNo

If you answered yes to any of the questions above, then you may need to file Form 3520 and / or Form 709. Provide details in the space below and we will request further information if necessary:

* The annual gift exclusion for 2025 is $19,000 (this also includes gifts of property). Note that gifts to a US citizen spouse are exempt from gift tax but if your spouse is a non-US person the tax-free amount is limited to $190,000 for 2025.

** If you received a gift from a non-US person that exceeded $100,000 or from a non-US corporation or Partnership that exceeded $19,570 then you will need to file Form 3520.

Were you or your spouse employed?YesNo

N.B. Use Section 10 to provide self-employment information.

Employer details:

	Employer 1:
Employee name:
Employer name:
Employer address:
Date joined:
Date left:

Provide copies of all payslips received in the year for all employments shown above and answer the following questions:

1 Do you have a US employment contract?YesNo

Tick NO if your contract is with a UK or other non-US entity.

2 Did you receive a W-2? (provide a copy)YesNo

Provide a copy.

3 Did you receive a bonus?YesNo

For performance related bonuses provide details of the period over which the bonus was earned:

4 Did you receive any restricted stock awards or exercise any stock options?YesNo

Provide a vesting schedule and details of when these awards / options were granted.

5 Did you work any days in the US?YesNo

If so, complete our Online Workday Calendar as accurately as possible. When marking workdays, ensure that you include any weekends worked and specify the US State you were located in. You should also indicate for each workday if you were working in the US, the UK or another foreign country.

Tick to add another employment

Employer details:

	Employer 2:
Employee name:
Employer name:
Employer address:
Date joined:
Date left:

Provide copies of all payslips received in the year for all employments shown above and answer the following questions:

1 Do you have a US employment contract?YesNo

Tick NO if your contract is with a UK or other non-US entity.

2 Did you receive a W-2? (provide a copy)YesNo

Provide a copy.

3 Did you receive a bonus?YesNo

For performance related bonuses provide details of the period over which the bonus was earned:

4 Did you receive any restricted stock awards or exercise any stock options?YesNo

Provide a vesting schedule and details of when these awards / options were granted.

5 Did you work any days in the US?YesNo

If so, complete our Online Workday Calendar as accurately as possible. When marking workdays, ensure that you include any weekends worked and specify the US State you were located in. You should also indicate for each workday if you were working in the US, the UK or another foreign country.

Tick to add another employment

Employer details:

	Employer 3:
Employee name:
Employer name:
Employer address:
Date joined:
Date left:

Provide copies of all payslips received in the year for all employments shown above and answer the following questions:

1 Do you have a US employment contract?YesNo

Tick NO if your contract is with a UK or other non-US entity.

2 Did you receive a W-2? (provide a copy)YesNo

Provide a copy.

3 Did you receive a bonus?YesNo

For performance related bonuses provide details of the period over which the bonus was earned:

4 Did you receive any restricted stock awards or exercise any stock options?YesNo

Provide a vesting schedule and details of when these awards / options were granted.

5 Did you work any days in the US?YesNo

If so, complete our Online Workday Calendar as accurately as possible. When marking workdays, ensure that you include any weekends worked and specify the US State you were located in. You should also indicate for each workday if you were working in the US, the UK or another foreign country.

Tick to add another employment

Employer details:

	Employer 4:
Employee name:
Employer name:
Employer address:
Date joined:
Date left:

Provide copies of all payslips received in the year for all employments shown above and answer the following questions:

1 Do you have a US employment contract?YesNo

Tick NO if your contract is with a UK or other non-US entity.

2 Did you receive a W-2? (provide a copy)YesNo

Provide a copy.

3 Did you receive a bonus?YesNo

For performance related bonuses provide details of the period over which the bonus was earned:

4 Did you receive any restricted stock awards or exercise any stock options?YesNo

Provide a vesting schedule and details of when these awards / options were granted.

5 Did you work any days in the US?YesNo

If so, complete our Online Workday Calendar as accurately as possible. When marking workdays, ensure that you include any weekends worked and specify the US State you were located in. You should also indicate for each workday if you were working in the US, the UK or another foreign country.

Were you a member of a pension scheme?YesNo

Foreign pensions:

If you currently participate, or have previously participated, in a non-US pension scheme indicate by ticking the appropriate box below:

Employer scheme

Self-invested pension plan (SIPP)

Contributions:

Supply the following information for 2025. If possible, also provide a copy of the pension statement.

Non-US Pension plans	Pension 1:
Name of pension administrator
Account holder
Amount of employer contributions
Amount of personal contributions (before tax relief)
Value of your pension scheme at the start of year
Value of your pension scheme at the end of year

Tick to add another pension

Non-US Pension plans	Pension 2:
Name of pension administrator
Account holder
Amount of employer contributions
Amount of personal contributions (before tax relief)
Value of your pension scheme at the start of year
Value of your pension scheme at the end of year

Tick to add another pension

Non-US Pension plans	Pension 3:
Name of pension administrator
Account holder
Amount of employer contributions
Amount of personal contributions (before tax relief)
Value of your pension scheme at the start of year
Value of your pension scheme at the end of year

Tick to add another pension

Non-US Pension plans	Pension 4:
Name of pension administrator
Account holder
Amount of employer contributions
Amount of personal contributions (before tax relief)
Value of your pension scheme at the start of year
Value of your pension scheme at the end of year

Did you Contribute to an IRA or 401(k)? YesNo

US Pension plans *	Traditional self:	Traditional spouse:	ROTH self:	ROTH spouse:
IRA Contribution
% non-deductible
401K contributions
SEP IRA / KEOGH contributions

* Provide copies of Forms 1099-R and 5498.

Pension distributions:

This also includes UK state pensions and US social security.

1 Did you receive distributions from a US pension?YesNo

If yes, provide form 1099-R for each distribution.

2 Did you receive distributions from a non-US pension?YesNo

If yes, provide details below and any relevant back-up documentation.

Name of payer:	Lump sum or regular payment?:	Amount:	Tax paid:	Country:

Were you self-employed?YesNo

This page is not relevant if you are a partner. See Section 11.

Indicate the currency used on this page

Date self-employment started:

and ended:

Details of self-employment:

Trading name:

Type of business:

Business address:

Trading income:

Income received:

Reimbursed expenses:

Total received:

Home office:

If your office is in your home, you can deduct the amount of utilities relating to the area used exclusively for business.

Area exclusively used for business:

Total area of home:

Expenses:

Rent:

Utilities:

Commission:

Insurance:

Legal fees:

Office expense:

Advertising:

Maintenance:

Travel:

Entertainment:

Miscellaneous:

Other:

If there are any other expenses you feel may be relevant use the continuation sheet in section 17 provided detailing the type and the amount of the expenses.

Depreciation:

Give full details of acquisitions & disposals of business property in 2025.

Description of asset:	Date acquired:	Date disposed:	Cost / Proceeds:	% Business use:

Individuals with significant interest in non-US corporations or partnerships may be required to supply further details of these foreign entities to the IRS.

Answer the following with regards to 2025:

1 Were you a member of a non-US partnership?YesNo

Provide details of your profit allocation

2 Did you set up a non-US company / corporation?YesNo

3 Did you set up, or become a partner, of a non-US partnership? YesNo

4 Did you acquire more than 10% of the total value / voting power of a non-US entity?YesNo

5 Did you own more than 50% of the total value / voting power of a non-US entity at any point in the tax year?YesNo

This should also include your spouse’s shareholding / voting power even if they are a non-US person

6 Have you previously made a classification election on Form 8832 with regards to a non-US entity?YesNo

If you have answered yes to any of the above questions, provide profit & loss accounts and balance sheets covering 2025 for the relevant non-US entity.

PENALTIES

A $10,000 penalty is imposed for each annual accounting period of each foreign entity for failure to report the activities of the foreign entity to the IRS by the due date of your tax return including extensions.

1 Did you have interest income?YesNo

If yes, provide a Form 1099-INT or details below.

Source:	Currency:	Gross amount:	Tax withheld:	Joint? Y / N:

2 Did you have dividend income?YesNo

Be aware that reinvested dividends are still reportable.

If yes, provide a Form 1099-DIV or non-US brokerage statement.

Source:	Currency:	Gross amount:	Tax withheld:	Joint? Y / N:

3 Did you dispose of any assets or investments?YesNo

Provide details below if you are not providing supporting documentation for all sales.

Description of asset:	Currency:	Purchase date:	Cost:	Sale date:	Proceeds:	Joint? Y / N:

4 Did you receive, sell, send, exchange or acquire any virtual currency?YesNo

Description of asset:	Currency:	Purchase date:	Cost:	Sale date:	Proceeds:	Joint? Y / N:

5 Did you sell a residential property?YesNo

Indicate the currency used on this page

Address of property:

Date of sale:

Date of purchase:

Gross sale proceeds:

Original cost:

Dates and costs of any capital improvements:

Was the property held jointly?:
Specify other owner.

Dates owned and used as main residence:

Provide a copy of the closing statement and provide further details of any capital improvements on the continuation sheet (Section 17).

6 Did you or your spouse own any ISAs?YesNo

Income from ISAs has tax exempt status in the UK but is fully taxable on a US return. Tick the following boxes that apply to you.

Indicate which type below and provide full details of interest above. For stocks & shares ISAs, provide statement.

1 Cash ISA

2 Single company / shares

3 Funds / unit trusts

7 Do you have non-US collective investments?YesNo

(Funds, unit trusts, income bonds, etc). More information here.

8 Did you receive any income from US partnerships, estates & trusts or S-corporations?YesNo

If yes, provide copies of form K-1 for each. More information about the impact of holding non-US investments can be found here.

Did you own a rental property?YesNo

Details of rental property:

Address:
Date acquired:
First offered for rent:
Period available for rent:
Cost or other basis:
Currency used:

Capital improvements made in 2025:	Date:	Cost:

Rental income:
Rents received from tenant for year:
Number of days rented in year:
Number of days of personal use in year:

Rental expenses:
Auto & travel:
Cleaning & maintenance:
Commissions:
Insurance:
Legal & professional fees:
Repairs – specify:
Taxes:
Interest paid:
Utilities:
Other - specify in Section 17

Tick to add another property

Details of rental property:

Address:
Date acquired:
First offered for rent:
Period available for rent:
Cost or other basis:
Currency used:

Capital improvements made in 2025:	Date:	Cost:

Rental income:
Rents received from tenant for year:
Number of days rented in year:
Number of days of personal use in year:

Rental expenses:
Auto & travel:
Cleaning & maintenance:
Commissions:
Insurance:
Legal & professional fees:
Repairs – specify:
Taxes:
Interest paid:
Utilities:
Other - specify in Section 17

Tick to add another property

Details of rental property:

Address:
Date acquired:
First offered for rent:
Period available for rent:
Cost or other basis:
Currency used:

Capital improvements made in 2025:	Date:	Cost:

Rental income:
Rents received from tenant for year:
Number of days rented in year:
Number of days of personal use in year:

Rental expenses:
Auto & travel:
Cleaning & maintenance:
Commissions:
Insurance:
Legal & professional fees:
Repairs – specify:
Taxes:
Interest paid:
Utilities:
Other - specify in Section 17

Tick to add another property

Details of rental property:

Address:
Date acquired:
First offered for rent:
Period available for rent:
Cost or other basis:
Currency used:

Capital improvements made in 2025:	Date:	Cost:

Rental income:
Rents received from tenant for year:
Number of days rented in year:
Number of days of personal use in year:

Rental expenses:
Auto & travel:
Cleaning & maintenance:
Commissions:
Insurance:
Legal & professional fees:
Repairs – specify:
Taxes:
Interest paid:
Utilities:
Other - specify in Section 17

Foreign taxes:

Do you file foreign (non-US) tax returns?YesNo

Did you make any foreign tax payments in 2025?YesNo

This does not include any tax withheld on employment income. Confirm the dates of any additional foreign tax payments in Section 17 and provide copies of any relevant tax returns filed.

Foreign housing expenses:

In addition to the Foreign Earned Income Exclusion it may be possible to deduct the cost of your foreign housing.

	Country 1:	Country 2:
Country of habitation:
City of habitation:
Habitation start date:
Habitation end date:
Currency:
Rent paid to landlord:
Utilities:
Annual council tax:
Other (please indicate):

If you arrived during 2025 only include the expenses paid from the date of your arrival to 31st December.

Did you have a mortgage?YesNo

Mortgage interest & points:

Qualified residence interest is allowable in respect of loans on your home and one other property. If you have more than one loan, indicate on the continuation sheet (Section 17) which loan relates to which property.

	Loan 1
Name of lender:
Amount of initial loan:
Number of joint borrowers and relationship to you:
Type of loan – capital repayment or Interest only:
Date loan secured:
Balance of loan outstanding at start of year:
Balance of loan outstanding at end of year:
Total interest paid in calendar year:
Currency:

Tick to add another loan

	Loan 2
Name of lender:
Amount of initial loan:
Number of joint borrowers and relationship to you:
Type of loan – capital repayment or Interest only:
Date loan secured:
Balance of loan outstanding at start of year:
Balance of loan outstanding at end of year:
Total interest paid in calendar year:
Currency:

1 Did you make any lump sum repayments outside of any regular monthly payments?YesNo

If so, detail these below.

2 Did you fully redeem or refinance your mortgage?YesNo

Amount paid – Loan 1:	Date of payment:

Amount paid – Loan 2:	Date of payment:

Be aware that repayments of non-US dollar loans can generate taxable gains purely because of currency fluctuations. Let us know if you are intending to make a capital repayment, fully redeem or refinance your mortgage. More information on this topic can be found here.

Other Itemised Deductions

Tick the following deductions that are relevant to you and provide details.

Charitable contributions:

Only US charities, or US registered international charities are eligible. Contributions of $250 or more are only deductible if you have a receipt. If you made any non-cash contributions attach a copy of the valuation document.

Donee or Charity:	Amount:	Cost of donation to you:	Date acquired (non-cash only):	Receipt (Y / N):

Medical expenses:

	Amount:	Reimbursement received:	Currency:
Medicine & drugs (prescription only):
Doctors, dentists, nurses, etc.:
Insurance premiums:
Other (specify):

If any of the above amounts were paid via a HSA distribution provide form 1099-SA.

Other interest paid:

Including investment and student loan / education related interest, but not personal interest (e.g. overdraft).

Lender or Type:	Amount:	Currency:

Taxes other than Federal income taxes:

	Amount:	Currency:
Real estate tax:
State tax (including estimated tax payments):
Property tax (specify):
Other (specify):

Tick the following deductions that are relevant to you and provide details.

Did you make estimated tax payments towards your 2025 US tax liability?

	State:	Payment 1:	2:	3:	4:	Total:
Federal amount:
Date paid:
State amount:
Date paid:

Did you pay for any childcare services?

This includes the cost of childcare services for your dependents to enable you to work or look for work.

Amount Paid:	Name of provider:	Address of provider:	SSN (If applicable:)

Did you incur any qualifying education expenses?

If you incurred expenses for yourself, your spouse, or your dependents to enrol in or attend an eligible educational institute you may be able to take an educational credit. This does not include private school fees.

Institution:	Amount:	Date:

Did you pay or receive any alimony payments?

Provide details of any payments made to or amounts received from a former spouse. Include the former spouse’s full name, address and social security number. Child support payments are generally not taxable / deductible.

Payer / Payee:	Amount paid / Received:	Tax deducted:	US / Foreign:

Did you receive a state tax refund?

Provide copies of forms 1099-G.

State:	Amount:	Year:

Did you receive jobseekers allowance or out of work benefits?

Provide details below and a copy of P60.

Recipient name:	Amount paid:	UK Tax withheld:

Did you receive child benefit?

If you or your spouse were in receipt of child benefit then the amount received during the year needs to be reported on your US tax return and we will therefore require the total amount you or your spouse received in the calendar year. Also ensure that you have entered all of your dependents' information in Section 3.

Total amount received in 2025:

Uploaded documents do not save to the web page, therefore questionnaire must be submitted in the same session.

Use this area to upload files for submitting with this form (allowed file types: jpg, jpeg, png, gif, pdf, docx, doc, xls, xlsx, eml, msg, zip; file size limit is 35Mb for all files):

Have you included?

Payslips and / or W-2, P45, P60

1099 forms (1099-DIV, 1099-INT, 1099-B, 1099-R, 1099-G, etc.)

K-1 forms

Completed FBAR or spreadsheet listing accounts

Details of non-US investments, including ISAs

Completed work day calendar

SmartSearch agreement and passport

Use this space to add on to any sections where you did not have enough room, or attach further pages if necessary.

By providing your email address below, a copy of your submission will be sent you.

We cannot proceed with the preparation of your tax return until we receive a signed copy of this questionnaire. By clicking “I Agree” below, you confirm that your electronic signature should be acknowledged as the legal equivalent of yours and your spouse’s (if applicable) manual signatures and having read our terms and conditions, you consent to be bound by these. You are also agreeing that the information provided by you and on behalf of your spouse is complete and correct to the best of your knowledge.

Printed name (required): Email (required): Date (required, dd/mm/yy):

Select the team containing your usual PJD Tax representative (required). The teams can be found here

I agree to the terms and conditions and above statement (required)

SMART SEARCH AGREEMENT LETTER

PRIVACY NOTICE

ARE YOU A POLITICALLY EXPOSED PERSON?

TERMS & CONDITIONS

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