Do I have to file at home while living in Uzbekistan?
Residence decides it, and residence is a question of facts rather than of where your post arrives. The one exception is US citizenship, which carries the filing obligation with the person wherever they go. So the first thing we establish is which system still claims you.
Is there a treaty between my country and Uzbekistan?
That is verified rather than assumed: we confirm which treaty text governs Uzbekistan and your home country for the year in question, because a protocol can move a rate or an article between years. If there is no treaty, unilateral credit rules are what prevent double taxation.
I own property in Uzbekistan. Where is the rent taxed?
In Uzbekistan, because that is where the property sits. The complication is the base: gross-rent withholding takes no account of mortgage interest, tax or repairs, so a leveraged property can face tax on turnover. An election onto net profit, where it exists, is what fixes that — and it has its own timing.
When does infrastructure or energy project work in Uzbekistan create a permanent establishment for the employer?
It depends on the duration and nature of the project against the applicable construction and service permanent-establishment provisions, which typically set specific thresholds for how long a project site or service activity can run before it creates a taxable presence for the employer, separate from the individual worker's own obligations.
Does an individual worker on an Uzbekistan project have separate obligations from their employer's permanent-establishment question?
Yes — the worker's personal tax residency and filing obligations are assessed on their own facts, distinct from whether the employer's project activity has created a permanent establishment, so resolving one does not automatically resolve the other.
How does project-based work differ from an ordinary employment posting for tax purposes?
Project-based work often has a defined start and end tied to the project's own timeline rather than an open-ended assignment, which affects both the employer's permanent-establishment exposure and the worker's residency analysis, since both are frequently measured against the project's actual duration rather than a calendar year.
Where do I report foreign tax paid on Form 1040?
Not directly. Foreign tax withheld shows up first on the payer statement — a 1099-DIV, 1099-INT or K-1 — and from there goes onto Form 1116, which computes the allowable credit by category. The credit then lands on Schedule 3 and flows to the 1040. Under the small-amount election it can go straight to Schedule 3 without the form, which is quicker and forfeits the carryover. See Form 1116.
Do expats pay state taxes?
Sometimes — leaving the country does not automatically end a US state's claim. States apply their own domicile tests, and several are slow to accept that domicile has moved while a home, licence, registration or voter record stays behind. A few states have no income tax at all, which removes the question. The federal exclusions do not bind a state, so state exposure has to be reviewed separately from the 1040. See state residency and domicile.
