by JH | News tax insight | Dec 5, 2025 | Offshore Tax Compliance, Tax Compliance
It is common for foreign professionals to become U.S. tax residents and later sell property they still own overseas. Consider Sofia, a Colombian architect who moves to the United States, meets the substantial presence test, and becomes a U.S. tax resident. Two years...
by JH | News tax insight | Dec 4, 2025 | Tax Compliance
The U.S. tax system treats F-1 students based on tax residency, not immigration status. Most students are considered nonresident aliens (NRAs) during their first years in the U.S., which affects how they are taxed, what forms they must file, and which benefits they...
by JH | News tax insight | Dec 3, 2025 | International Tax, Offshore Tax Compliance
For a “U.S. person” (a U.S. citizen, a U.S. tax resident, or certain entities), owning bank or investment accounts outside the United States is completely legal. The obligation is transparency: all foreign financial assets must be reported, and any income they produce...
by JH | News tax insight | Dec 2, 2025 | International Tax, Offshore Tax Compliance, Tax Compliance
Understanding the Federal Tax Impact of U.S. Operations When a foreign individual or foreign company forms a business entity in the United States—such as an LLC or corporation—and begins operating with U.S.-based workers, they enter a federal tax framework that...
by JH | News tax insight | Dec 1, 2025 | International Tax, Offshore Tax Compliance
Consider the case of Daniel, a Brazilian software engineer who relocates to the United States for work and becomes a U.S. tax resident under the substantial presence test. Although Daniel now lives in Washington, D.C., he continues to maintain a checking account in...
