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 [...]
