Anyone owning bank or investment accounts outside the U.S. are obligated to report all foreign financial assets and any income they produce.
International Tax
Category
U.S. Tax Compliance Guide for Foreign Business Owners
Foreign owners of U.S. businesses with U.S.-based workers enter a tax framework that combines income tax rules with employment tax compliance.
Foreign Account Reporting for U.S. Tax Residents
Once you become a U.S. tax resident, all your foreign assets—regardless of where they are located—must be disclosed to the IRS.
International Taxes for U.S. Taxpayers
The U.S. international tax system is complex, with substantive income-inclusion rules, extensive reporting obligations, and strict penalties.
Avoiding FIRPTA Withholding As a U.S. Tax Resident
Many taxpayers incorrectly assume that immigration status and tax residency are the same—but the IRS does not see it that way.
U.S. Tax Residency: What Every Non-U.S. Citizen Needs to Know
The U.S. tax residency rules are designed to determine which individuals are subject to the country’s global tax system.
What Are Your Legal Options When You Owe the IRS?
The IRS provides options for taxpayers who cannot pay their debt, including payment plans, settlements, and temporary relief measures.
Federal Remittance Tax: Legal Considerations and Implications
The U.S. House of Representatives passed the “One Big Beautiful Bill Act,” which, among other provisions, proposes the implementation of a federal remittance tax.
Form 8938: Who must file, and how to file
Form 8938, “Statement of Specified Foreign Financial Assets,”
Proposed Regulations on Previously Taxed Earnings and Profits (PTEP) – Overview
On November 29, 2024, the U.S. Department of the Treasury and the IRS issued proposed regulations addressing the taxation of previously taxed earnings and profits (PTEP).
