U.S. TAXES ON FOREIGN INCOME U.S. citizens and residents are subject to U.S. income taxation on their worldwide income, including income from foreign countries. Generally, that means you’re [...]
U.S. TAX DEADLINES FOR CITIZENS LIVING ABROAD Generally, the due date for your U.S. federal tax return is April 15. However, the U.S. tax deadline for citizens living abroad is June 15: you are [...]
COVID-19 AND THE FOREIGN EARNED INCOME EXCLUSION U.S. citizens living in a foreign country are subject to the same U.S. income tax laws that apply to U.S. citizens living in the United States. [...]
IRS Form 5471: Reporting Requirements for Americans Who Own Stock in a Foreign Corporation As a U.S. citizen living outside the United States, your worldwide income is subject to U.S. income tax, [...]
FIRPTA: Withholding of Tax on Dispositions of United States Real Property Under the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), the sale or other taxable disposition of United [...]
TAXATION OF INVESTMENTS IN US REAL ESTATE BY NON-US CITIZENS A foreign investor who derives income from renting out or the disposition of U.S. real estate is generally required to file a [...]
US FILING REQUIREMENTS FOR US DISREGARDED ENTITIES OWNED BY 1 FOREIGN PERSON Until recently, there were limited U.S. tax reporting requirements for U.S. disregarded entities that are owned by a [...]
US TAXATION OF FOREIGN CORPORATIONS WITH BUSINESS ACTIVITIES IN THE UNITED STATES Foreign corporations may be subject to tax in the United States if they have business activities in the United [...]
US TAXATION OF FOREIGN STUDENTS, TEACHERS, AND RESEARCHERS Foreign students, scholars, teachers, and researchers in the United States may or may not be required to file a tax return and/or apply [...]