International Tax

Taxes for Expatriates, Non-US Residents, and Dual-Status Aliens

The US is the only country in the world (along with Eritrea) to tax citizens and green card holders no matter how long they live outside the United States. The US tax code is also one of the most complex in the world.

You have to pay taxes on your worldwide income. Luckily there are some exclusions available.

Many expats qualify for the Foreign Earned Income Exclusion (FEIE), which lets you earn a bit more than $100,000 per year without paying any US income tax.

International

Taxes for Expatriates, Non-US Residents, and Dual-Status Aliens.

Our firm is uniquely positioned to provide international tax planning services to dual-nationals.

FEIE is not for everyone

It only applies to earned income, such as:

  • Salary & Wages
  • Consulting income
  • Professional fees

There are two ways to qualify for FEIE.

  • The physical presence test
  • The bona fide resident test

It does not apply to unearned income, such as:

  • Interest
  • Dividends
  • Pensions
  • Social security payments
  • Capital gains

Taxes for Expatriates, Non-US Residents, and Dual-Status Aliens.

Our firm is uniquely positioned to provide international tax planning services to dual-nationals.

International tax issues

Our International Tax Professionals use their technical knowledge to solve international tax issues related to:

  • U.S. citizens and resident aliens living abroad
  • Foreign nationals residing in the U.S.
  • Foreign investments in the U.S.
  • Voluntary disclosures and compliance program
  • Preparation of U.S. federal and state income tax returns for both inpatriates and expatriates
Services

Our comprehensive international compliance services for businesses and individuals with international activities are in satisfaction of all U.S. filing obligations. International operations can generate a variety of different U.S. filing obligations, including (but certainly not limited to):

  • FinCEN Report 114, Report of Foreign Bank and Financial Accounts
  • Form 5471, Controlled Foreign Corporations
  • Form 5472, Foreign Owned Corporations
  • Form 8865, Controlled Foreign Partnerships
  • Form 8858, Foreign Disregarded Entities
  • Form 2555, Earned Income Exclusion for Individuals
  • Form 1116 and Form 1118, Foreign Tax Credits
  • Form 8804, Withholding on Partnership Allocations to Foreign Partners
  • Form W-8BEN, Foreign Persons Claim for Reduced Withholding Rates
  • Form 8833, Treaty Based Return Disclosures
  • Form 8832, Entity Classification Elections

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