.webp){kind=logo}
Knowledge Center
International Tax
U.S. international tax is among the most complex in the world. This knowledge center covers every major reporting obligation and planning consideration for U.S. persons with foreign connections — written by former IRS and Treasury professionals.
What This Knowledge Center Covers
The United States taxes its citizens on worldwide income regardless of where they live — and imposes reporting obligations on foreign accounts, foreign entities, and foreign inheritances that are entirely separate from the income tax. Missing these filings can result in penalties that dwarf the underlying tax liability.
This knowledge center covers the full range of U.S. international tax obligations: FBAR, FATCA, Form 3520, Form 5471, Form 8621, expat returns, FIRPTA, and cross-border business operations. Each article cites the governing IRC sections, Treasury regulations, and FinCEN guidance.
Our team has extensive experience with U.S. international tax compliance and planning — including streamlined filing procedures for taxpayers who are behind on their international reporting obligations.
Articles in This Series
FBAR — Foreign Bank Account Reporting
FinCEN Form 114 filing requirements, the $10,000 threshold, reportable accounts, and penalties for non-compliance.
FATCA — Form 8938
Specified foreign financial assets, the Form 8938 thresholds, how FATCA differs from the FBAR, and the FFI reporting regime.
Form 3520 — Foreign Gifts and Trusts
Reporting foreign inheritances, gifts from foreign persons, and distributions from foreign trusts — thresholds, deadlines, and penalties.
Form 5471 — Controlled Foreign Corporations
U.S. shareholders of foreign corporations — filing categories, Subpart F income, GILTI, and the Form 5471 penalty regime.
Form 8621 — PFICs
Passive foreign investment companies — the excess distribution regime, QEF elections, mark-to-market elections, and Form 8621 filing.
Expat Tax Returns
U.S. filing obligations for citizens abroad — the foreign earned income exclusion, foreign tax credit, bona fide residence test, and physical presence test.
FIRPTA — Foreign Investment in U.S. Real Property
Withholding requirements on sales of U.S. real property by foreign persons — rates, exceptions, and buyer obligations.
Tax Treaty Reference — Benefits & Form 8833
Searchable reference covering all active US income tax treaties — reduced withholding rates on dividends, interest, and royalties; pension treatment; LOB provisions; and Form 8833 disclosure requirements.
Cross-Border Business Operations
Entity selection, transfer pricing, GILTI, Subpart F, BEAT, permanent establishment risk, and inbound investment rules.
Our Service
International Tax Services
US expat tax, FBAR, FATCA, foreign earned income exclusion, streamlined filing procedures, and cross-border business tax — handled by CPAs and Enrolled Agents with deep international experience.
International Tax Compliance Issues?
Whether you have missed FBAR filings, unreported foreign accounts, or complex cross-border business operations, our team can help you come into compliance and minimize penalties.
Send an Inquiry