At age 19 you probably don't have a superannuation but if you do expect a metric ton of income tax problems in the USA if you file tax returns here as a residen

At age 19 you probably don't have a superannuation but if you do expect a metric ton of income tax problems in the USA if you file tax returns here as a resident. - it's a retirement plan for you in Australia but the United States doesn't see it as such. It's an ordinary taxable investment account for the U.S. tax system. - if the superannuation has mutual funds as assets, these are Passive Foreign Investment Companies for the U.S. tax system. Form 8621. Hilarity ensues, etc. - you may or may not have to file Form 3520/Form 3520-A in the U.S. because the U.S. system may/may not think your superannuation is a "foreign trust" as defined in the U.S. tax system. Translated: this means preparing and filing a U.S. income tax return as a resident is a complex and expensive proposition. Suggested: the U.S./Australian tax system will be broken until someone brings in the Serious People in Dark Suits (aka the diplomats); the U.S. tax authorities (Treasury Department boffins) seem unwilling or unable to see that this is a problem. Practical suggestions: (1) don't become a U.S. resident for income tax purposes (see IRS Publication 519 for the rules); (2) if you plan to be in the USA for a while and work, terminate your superannuations; (3) alternatively, if you plan to be in the USA for a while and work, learn the hard stuff for U.S. income tax return filings or pay someone a lot of money for the first year and then copy what they did for the second and subsequent years.