Americans Abroad
Do Americans Living Abroad Still File U.S. Tax Returns?
Living overseas rarely ends U.S. filing obligations. Here is what continues, what relief exists, and what people most often overlook.
Last reviewed:
Read article →Insights
Tax Insights for Globally Connected Clients
Plain-language explanations of U.S. and international tax requirements, written for business owners and individuals rather than for tax professionals. Every article is reviewed before publication.
Foreign Asset Reporting
Foreign Bank Accounts: Understanding FBAR and Form 8938
Two overlapping disclosures, two different rulebooks. How to tell which one applies to your accounts — and often, why both do.
Last reviewed:
Read article →Foreign-Owned Businesses
Foreign-Owned Single-Member LLC: Annual U.S. Filing Step by Step
A U.S. LLC with a single foreign owner can have a federal filing obligation even with no income, no profit, and no customers.
Last reviewed:
Read article →Foreign-Owned Businesses
Form 5472 Requirements for Foreign-Owned U.S. LLCs
A single-member LLC owned by a non-U.S. person is generally required to file Form 5472 with a pro-forma Form 1120 — even when the LLC has no income and owes no tax.
Last reviewed:
Read article →Foreign Asset Reporting
FBAR vs. Form 8938: What Is the Difference?
Two separate reporting regimes, two different agencies, two different sets of thresholds — and many taxpayers are required to file both for the same accounts.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing Requirements for Americans Living Abroad
Citizenship-based taxation means the filing obligation follows you overseas. What continues, which relief provisions apply, and how to get current if returns were missed.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Planning Before Moving to the United States
The year before arrival is when the most options exist. Residency start dates, the substantial presence test, and pre-arrival decisions that are difficult to revisit later.
Last reviewed:
Read article →Americans Abroad
Should You Claim the Foreign Tax Credit or the Foreign Earned Income Exclusion?
Both relieve double taxation, but they work differently and lead to different results. How Form 1116 and Form 2555 compare, and what usually drives the decision.
Last reviewed:
Read article →Foreign Asset Reporting
Why Foreign Investment Funds Create Difficult U.S. Tax Problems
An ordinary mutual fund bought outside the United States is often a PFIC for U.S. tax purposes. What that means, why Form 8621 matters, and what to consider before buying.
Last reviewed:
Read article →Foreign Asset Reporting
Received Money or Property From Family Abroad? What the IRS Expects
A gift or inheritance from a non-U.S. relative is usually not taxable income to the recipient — but it may still have to be reported. Where the line falls, and why Form 3520 matters.
Last reviewed:
Read article →Foreign Asset Reporting
Your Family Set Up a Trust Abroad. What Does the IRS Require of You?
Foreign trusts carry some of the most demanding reporting in U.S. tax law. What Forms 3520 and 3520-A cover, who has to file, and why an informal family arrangement can still count.
Last reviewed:
Read article →Foreign-Owned Businesses
The Costliest Mistakes Foreign Owners Make With Their U.S. Companies
Forming the entity is the easy part. The problems we are asked to fix usually come from records, related-party transactions, payroll, and state filings that nobody was tracking.
Last reviewed:
Read article →Moving to the United States
How Many Days in the U.S. Make You a Tax Resident?
The substantial presence test counts days across three years, not one. How the count works, which days may not count, and why the answer is rarely as simple as the arithmetic.
Last reviewed:
Read article →Small-Business Tax
LLC, S Corporation, or C Corporation: Which One Fits Your Business?
There is no universally best entity. What separates them is how profit is taxed, how owners are paid, who is allowed to own them, and what happens when the business grows or is sold.
Last reviewed:
Read article →Small-Business Tax
Is an S Corporation Election Actually Worth It for Your Business?
The self-employment tax savings are real, but so are the payroll obligations, the reasonable compensation requirement, and the cases where the election costs more than it saves.
Last reviewed:
Read article →Small-Business Tax
What Can Your Business Actually Deduct? A Straight Answer
Most deduction questions come down to one standard and one habit: was the expense ordinary and necessary, and can you prove it. A practical walk through the categories owners ask about most.
Last reviewed:
Read article →IRS Compliance
An IRS Letter Arrived. Here Is What to Do First.
Most notices are narrow, answerable, and time-sensitive. A calm, documented response within the stated window resolves the majority of them — and ignoring one almost never does.
Last reviewed:
Read article →Tax Planning
When Should a Business Start Tax Planning? Earlier Than You Think
By the time a return is prepared, most of the decisions that affect the outcome have already been made. What can still be influenced during the year — and when each decision has to happen.
Last reviewed:
Read article →Foreign Asset Reporting
Owning a Foreign Corporation as a U.S. Taxpayer: Form 5471, CFCs & GILTI
If you are a U.S. person who owns a company outside the United States, the tax return is only part of the obligation. How Form 5471, controlled foreign corporation status, Subpart F, and GILTI can create U.S. tax before a single dollar is distributed.
Last reviewed:
Read article →Leaving the United States
Giving Up a Green Card: U.S. Exit Tax and Form 8854 Explained
Handing back a green card ends immigration status, not necessarily U.S. tax status. How long-term resident status, the 8-of-15-year rule, Section 877A, covered expatriate status, and Form 8854 fit together — and why the sequence matters.
Last reviewed:
Read article →Foreign Investors
Foreign Investors Buying U.S. Real Estate: U.S. Taxes, FIRPTA & LLC Structuring
What a non-U.S. person should understand before closing on U.S. property: how rental income is taxed, the Section 871(d) election, FIRPTA withholding on sale, individual versus entity ownership, and the estate tax exposure most buyers never hear about.
Last reviewed:
Read article →Moving to the United States
Moving to the U.S. With a Foreign Company: Form 5471, CFC & GILTI Tax Planning
For entrepreneurs and executives relocating to the United States while still owning a business abroad, the company's tax profile changes on the day residency begins. What changes, what can still be adjusted beforehand, and why immigration timing belongs in the tax conversation.
Last reviewed:
Read article →Foreign Asset Reporting
Foreign Rental Property: U.S. Tax, FBAR & Reporting Requirements
An apartment in Bogotá, a flat in Madrid, a house left behind after a move — U.S. citizens and residents report foreign rental income on their U.S. return. How the income, expenses, depreciation, currency, credits, and account reporting actually work.
Last reviewed:
Read article →Foreign-Owned Businesses
I Live in Latin America and Own a U.S. LLC. What U.S. Taxes Apply?
Whether a foreign-owned U.S. LLC owes U.S. income tax depends on where the work is done and whether the business is engaged in a U.S. trade or business — but the filing obligations apply either way.
Last reviewed:
Read article →IRS Compliance
I Missed Forms 5471, 5472, 3520 or 8938. What Penalties Apply and Is Relief Available?
Penalties for late international information returns are large, often assessed automatically, and are not eligible for first-time abatement. The path to relief depends on reasonable cause, timing and whether the IRS has already made contact.
Last reviewed:
Read article →Foreign Investors
U.S. Estate Tax for Non-U.S. Owners of U.S. Property, Stocks and Companies
A non-U.S. person who dies owning U.S. real estate or U.S. stocks may face U.S. estate tax with an exemption of only $60,000. Treaties, asset type and structure determine the actual exposure.
Last reviewed:
Read article →Foreign Asset Reporting
I Never Filed FBARs or Reported Foreign Income. How Do I Get Compliant?
The Streamlined Filing Compliance Procedures, the delinquent FBAR procedures and the Voluntary Disclosure Practice each fit different facts. Choosing the right one depends mainly on whether income was unreported and whether the conduct was non-willful.
Last reviewed:
Read article →Foreign Investors
Selling U.S. Property as a Foreign Owner: How to Reduce or Recover FIRPTA Withholding
FIRPTA withholding is generally 15 percent of the gross sale price, not of the gain. A withholding certificate can reduce it before closing, and a nonresident tax return is how excess withholding is refunded afterward.
Last reviewed:
Read article →Americans Abroad
How the U.S. Taxes Foreign Pensions and Retirement Accounts
A foreign pension that is tax-deferred at home is not automatically tax-deferred in the United States. The treaty, the type of plan and how contributions were made determine the answer — and reporting applies even when no tax does.
Last reviewed:
Read article →Foreign-Owned Businesses
Selling on Amazon or Shopify to U.S. Customers From Abroad: U.S. Tax Obligations
Non-U.S. sellers using U.S. marketplaces, warehouses and LLCs face three separate questions: federal income tax, state sales tax and information reporting. Inventory stored in the United States is often the deciding fact.
Last reviewed:
Read article →Foreign-Owned Businesses
ITIN or EIN? What a Foreign Owner Actually Needs for a U.S. Company or Property
An EIN identifies the business; an ITIN identifies an individual who cannot get a Social Security number. Many foreign owners need only the EIN — but some situations require both, and an ITIN can be obtained only for a specific tax purpose.
Last reviewed:
Read article →Americans Abroad
Self-Employed American Living Abroad: Do I Still Pay U.S. Self-Employment Tax?
The foreign earned income exclusion and the foreign tax credit reduce income tax, not self-employment tax. Whether U.S. social security tax applies depends on totalization agreements and how the business is structured.
Last reviewed:
Read article →Americans Abroad
Born in the U.S. but Raised Abroad and Never Filed: What an "Accidental American" Should Do
People who hold U.S. citizenship by birth but have lived their whole lives abroad are generally subject to U.S. filing requirements. Most can become compliant with little or no tax, and there is a specific path for those who later decide to renounce.
Last reviewed:
Read article →Americans Abroad
Selling a Home Outside the United States: How the Gain Is Taxed in the U.S.
U.S. citizens and residents can use the home sale exclusion on a foreign residence, but the gain is measured in U.S. dollars, a foreign mortgage can create a separate currency gain, and foreign tax credits work differently than people expect.
Last reviewed:
Read article →Foreign Investors
Foreign Owner Renting Out a U.S. Property: 30% Withholding or the Net Basis Election?
Without action, rent paid to a nonresident is subject to 30 percent withholding on the gross amount. The net basis election lets the owner be taxed on net rental income instead — often reducing tax to little or nothing — but it requires timely filing.
Last reviewed:
Read article →Moving to the United States
Your First U.S. Tax Year After Moving: Dual-Status Returns and the Elections That Change Them
In the year you move to the United States, you are usually a nonresident for part of the year and a resident for the rest. Several elections can change that result, and the right choice depends on your income before and after arrival.
Last reviewed:
Read article →Moving to the United States
Tax Resident in Two Countries? How Treaty Tie-Breaker Rules Work — and Their Hidden Costs
When both the United States and another country treat you as a tax resident, a treaty tie-breaker may assign residence to one of them. Claiming it requires Form 8833, and for green card holders it can have serious immigration and exit-tax consequences.
Last reviewed:
Read article →Americans Abroad
Married to a Non-U.S. Spouse: How to File, and Whether to Treat Your Spouse as a U.S. Resident
A U.S. citizen or resident married to a nonresident has three filing options. Electing to treat the spouse as a U.S. resident allows a joint return but brings the spouse's worldwide income and foreign assets into the U.S. system.
Last reviewed:
Read article →Foreign-Owned Businesses
Can a Non-U.S. Citizen Own a U.S. LLC — and Do Foreign Owners Have to File a U.S. Tax Return?
Yes, a non-citizen can own a U.S. LLC. Whether the owner owes U.S. income tax depends on the LLC's classification and where the work is done, but a foreign-owned LLC almost always has an annual federal filing.
Last reviewed:
Read article →Foreign Investors
Form 1040-NR Explained: Who Must File a U.S. Nonresident Tax Return?
Form 1040-NR is the U.S. income tax return for nonresident aliens. It is required when a nonresident has U.S. trade or business income, U.S. income on which tax was not fully withheld, or needs to claim a refund.
Last reviewed:
Read article →Foreign Investors
Do Nonresidents Pay U.S. Tax on U.S. Stocks, Dividends and Capital Gains?
Nonresident aliens are generally not taxed on capital gains from U.S. stocks, but U.S. dividends are subject to 30 percent withholding unless a treaty lowers the rate. Estate tax exposure is a separate issue.
Last reviewed:
Read article →Foreign-Owned Businesses
U.S. Tax Guide for Canadians Doing Business or Working with U.S. Companies
Canadians who serve U.S. clients from Canada are generally not taxed in the United States, but U.S. presence, U.S. entities and extended stays change the answer. The Canada–U.S. treaty is central.
Last reviewed:
Read article →Foreign-Owned Businesses
U.S. Tax Guide for Foreign-Owned C Corporations: Form 1120, Form 5472 and Related-Party Transactions
A U.S. C corporation owned 25 percent or more by a foreign person files Form 1120 and Form 5472 every year, pays 21 percent federal tax, and must price transactions with its foreign owners at arm's length.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for UK Citizens Moving to the United States
Moving from the UK means switching to worldwide U.S. taxation. ISAs, UK funds, pensions and the April-to-April UK tax year all need attention before and after the move.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in the UK
Americans in the UK file U.S. returns every year. With UK rates usually higher, foreign tax credits often eliminate U.S. tax — but ISAs, UK funds and home sales create traps.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for UK Residents with U.S. Businesses and Investments
UK residents investing or doing business in the U.S. benefit from one of the most developed U.S. treaties, but LLC classification, withholding, real estate and U.S. estate tax still need planning.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Canadians Moving to the United States
Canadians moving south face Canada's departure rules on one side and U.S. worldwide taxation on the other. RRSPs, TFSAs, Canadian mutual funds and cost basis all need attention.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Canada
Americans in Canada file U.S. returns every year. Canadian tax usually offsets U.S. tax on wages, but TFSAs, RESPs, Canadian funds and some home sales still create U.S. exposure.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Mexican Citizens Moving to the United States
Mexicans moving to the U.S. often keep Mexican companies, property, Afores and bank accounts. U.S. residency brings worldwide taxation and reporting on all of them.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Mexico
Americans in Mexico — retirees, remote workers and business owners — keep filing U.S. returns. The FEIE, foreign tax credits, self-employment tax and fideicomisos are the key issues.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Mexican Residents with U.S. Businesses and Investments
Mexican residents own U.S. LLCs, Texas and Florida real estate and U.S. brokerage accounts. Treaty rates, Form 5472, FIRPTA and U.S. estate tax shape the U.S. side.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Colombian Citizens Moving to the United States
The U.S. and Colombia have no income tax treaty, so residency is decided by U.S. rules alone and double taxation is relieved only through U.S. foreign tax credits.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Colombia
Americans in Medellín, Bogotá and Cartagena keep filing U.S. returns. Without a treaty or totalization agreement, the FEIE, foreign tax credits and self-employment tax need careful handling.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Colombian Residents with U.S. Businesses and Investments
Colombian residents investing in the U.S. do so without treaty protection, so statutory U.S. withholding rates, Form 5472, FIRPTA and U.S. estate tax apply in full.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Spanish Citizens Moving to the United States
Spaniards moving to the U.S. bring fondos de inversión, planes de pensiones, property and sometimes a company. The U.S.–Spain treaty helps, but several Spanish tax-advantaged items are not respected in the U.S.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Spain
Americans in Spain usually pay more Spanish tax than U.S. tax, but the U.S. still requires annual returns and reporting — and Spanish funds, autónomo status and property sales need care.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Spanish Residents with U.S. Businesses and Investments
Spanish residents and companies investing in the U.S. benefit from the updated U.S.–Spain treaty, but LLC classification mismatches, FIRPTA and U.S. estate tax still require planning.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for French Citizens Moving to the United States
French movers often hold assurance-vie contracts, PEAs, SCIs and French funds. None of these keep their French tax advantages once you become a U.S. tax resident.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in France
Americans in Paris and across France file U.S. returns every year. French tax usually exceeds U.S. tax on wages, but assurance-vie, PEAs, French funds and social charges need attention.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for French Residents with U.S. Businesses and Investments
French residents and companies investing in the U.S. rely on the U.S.–France income and estate tax treaties. LLC classification, Form 5472, FIRPTA and estate planning remain central.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for German Citizens Moving to the United States
Germans moving to the U.S. face Germany's exit rules for company shares and U.S. worldwide taxation. German funds, Riester and Rürup pensions and a GmbH all need U.S. analysis.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Germany
Americans in Germany — including military families, contractors and long-term residents — file U.S. returns annually. German funds, Riester pensions and child benefits raise specific questions.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for German Residents with U.S. Businesses and Investments
German residents and Mittelstand companies expanding to the U.S. benefit from the U.S.–Germany treaty, but entity choice, permanent establishment risk, Form 5472 and estate tax need planning.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Swiss Residents Moving to the United States
Swiss movers bring Pillar 2 and Pillar 3a pensions, Swiss funds and sometimes a company. U.S. residency changes how each is taxed, and Swiss wealth tax has no U.S. counterpart.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Switzerland
Americans in Zurich, Geneva and across Switzerland face strict bank scrutiny under FATCA and a tax system with low federal rates but cantonal variation — making the FEIE vs. credit choice important.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Swiss Residents with U.S. Businesses and Investments
Swiss residents, family offices and companies investing in the U.S. use the U.S.–Swiss treaty to reduce withholding, but still face Form 5472, FIRPTA and U.S. estate tax on U.S. assets.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for UAE Residents Moving to the United States
Moving from a no-income-tax country to worldwide U.S. taxation is a major shift. Without a U.S.–UAE income tax treaty, pre-arrival planning matters even more.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in the UAE
Americans in Dubai and Abu Dhabi pay no UAE income tax, so the foreign earned income exclusion and housing exclusion do most of the work. Business owners and investors need more.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for UAE Residents with U.S. Businesses and Investments
UAE residents investing in U.S. real estate, companies and markets do so without a U.S.–UAE income tax treaty. Statutory withholding, Form 5472, FIRPTA and U.S. estate tax apply in full.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Brazilian Citizens Moving to the United States
Brazilians moving to Florida and beyond often keep Ltdas, PGBL/VGBL plans, Brazilian funds and property. With no U.S.–Brazil income tax treaty, U.S. rules and foreign tax credits do all the work.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Brazil
Americans in São Paulo, Rio and elsewhere in Brazil file U.S. returns without a treaty. Brazil's progressive income tax usually yields credits, but funds, currency and business structures add complexity.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Brazilian Residents with U.S. Businesses and Investments
Brazilian residents are among the largest foreign buyers of Florida real estate and frequent owners of U.S. LLCs. Without an income tax treaty, statutory U.S. rules apply to every structure.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Argentine Citizens Moving to the United States
Argentines moving to the U.S. often hold dollars abroad, Argentine companies and property. With no U.S.–Argentina income tax treaty, residency and credits follow U.S. rules alone — and exchange rates add a unique complication.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Argentina
Americans in Buenos Aires and across Argentina file U.S. returns without a treaty or totalization agreement. Exchange rates, monotributo status and self-employment tax are the key issues.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Argentine Residents with U.S. Businesses and Investments
Argentine residents often hold U.S. brokerage accounts, Miami property and U.S. LLCs for international services. Without a treaty, statutory U.S. rules apply.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Chilean Citizens Moving to the United States
The U.S.–Chile income tax treaty entered into force recently, changing how dual residence and cross-border income are handled. AFP pensions, APV savings and Chilean companies still need U.S. review.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Chile
Americans in Santiago and across Chile now file under the new U.S.–Chile treaty. Credits, AFP contributions, Chilean funds and the totalization agreement shape the U.S. return.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Chilean Residents with U.S. Businesses and Investments
With the U.S.–Chile treaty now in force, Chilean residents and companies can access reduced U.S. withholding and permanent establishment protection — but Form 5472, FIRPTA and estate tax still apply.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Peruvian Citizens Moving to the United States
With no U.S.–Peru income tax treaty or totalization agreement, Peruvians moving to the U.S. rely on U.S. residency rules and foreign tax credits. AFPs, Peruvian companies and family property need review.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Peru
Americans in Lima, Cusco and across Peru file U.S. returns without a treaty or totalization agreement. The FEIE, credits for Peruvian tax and U.S. self-employment tax are the main issues.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Peruvian Residents with U.S. Businesses and Investments
Peruvian residents with U.S. LLCs, Florida property or U.S. brokerage accounts face statutory U.S. rules, since there is no U.S.–Peru income tax treaty.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Indian Citizens Moving to the United States
Indians moving on H-1B, L-1 or green cards bring NRE/NRO accounts, PPF, EPF, Indian mutual funds and family property. The U.S.–India treaty helps, but several Indian tax-free items are taxable in the U.S.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in India
Americans in India — including returning Indian-Americans and green card holders — file U.S. returns every year. Indian mutual funds, PPF, rental property and the absence of totalization need attention.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Indian Residents with U.S. Businesses and Investments
Indian founders, IT services firms and investors use U.S. LLCs and Delaware corporations. The U.S.–India treaty helps with withholding and permanent establishment, but Form 5472 and estate tax remain.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Norwegian Citizens Moving to the United States
Norwegians moving to the U.S. — often in energy, shipping or tech — bring AS companies, Norwegian funds, IPS and occupational pensions. U.S. residency changes the tax picture for each.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Norway
Americans in Oslo, Stavanger and Bergen generally pay more Norwegian tax than U.S. tax on wages, but must still file. Norwegian funds, ASK accounts, pensions and wealth tax create U.S. issues.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Considerations for Norwegian Residents with U.S. Businesses and Investments
Norwegian residents and companies investing in U.S. energy, shipping, tech and real estate use the U.S.–Norway treaty, but still face Form 5472, FIRPTA, permanent establishment and estate tax questions.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Japanese Citizens Moving to the United States
Japanese professionals and families moving to the U.S. must plan for worldwide U.S. taxation. NISA accounts, Japanese investment trusts and Japan's own exit tax all need attention.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Japan
Americans in Tokyo, Osaka and across Japan file U.S. returns every year. Japanese tax rates usually make foreign tax credits effective, but NISA accounts and Japanese funds create traps.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Japanese Businesses and Investors in the United States
Japanese companies and individuals investing in the U.S. benefit from the U.S.–Japan treaty, but U.S. subsidiaries, LLCs and real estate carry filing duties and planning points.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Australians Moving to the United States
Australians moving to the U.S. — often on an E-3 visa — must plan for superannuation, Australian managed funds and the July-to-June Australian tax year.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Australia
Americans in Australia file U.S. returns every year. Superannuation, Australian funds and home sales are the main issues, while credits usually cover wage income.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Australian Businesses and Investors in the United States
Australian founders expanding to the U.S. and investors buying U.S. property need the right structure, treaty positions and Form 5472 compliance.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Italians Moving to the United States
Italians moving to the U.S. must plan for worldwide U.S. taxation of Italian property, funds, TFR and pensions, and understand what the U.S.–Italy treaty covers.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Italy
Americans in Italy — including retirees and those using Italy's special regimes — still file U.S. returns and report Italian accounts every year.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Italian Businesses and Investors in the United States
Italian companies, family businesses and investors entering the U.S. need to choose a structure, apply the treaty correctly and meet Form 5472 obligations.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Dutch Citizens Moving to the United States
Dutch professionals and families moving to the U.S. must plan for Dutch pensions, Dutch funds, BV holdings and possible Dutch emigration tax claims.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in the Netherlands
Americans in the Netherlands file U.S. returns every year. The 30% ruling, Box 3 wealth-based tax and Dutch pensions all interact with U.S. rules.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Dutch Businesses and Investors in the United States
Dutch companies and holding structures investing in the U.S. rely on the treaty, but limitation-on-benefits rules, Form 5472 and U.S. real estate rules need attention.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Irish Citizens Moving to the United States
Irish citizens moving to the U.S. must plan for Irish-domiciled funds, PRSAs and occupational pensions, and the timing of Irish and U.S. residency.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Ireland
Americans in Dublin and across Ireland file U.S. returns every year. Irish tax usually covers wages through credits, but Irish funds and pensions need care.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Irish Businesses and Investors in the United States
Irish companies expanding to the U.S. and Irish investors buying U.S. assets need to manage permanent establishment, treaty rates, Form 5472 and state taxes.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Singaporeans Moving to the United States
Singaporeans moving to the U.S. go from a territorial, no-capital-gains system to worldwide U.S. taxation — with no income tax treaty to soften the transition.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Singapore
Americans in Singapore pay relatively low local tax, so U.S. tax can remain after credits. The FEIE, housing exclusion and CPF treatment matter most.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Singapore Businesses and Investors in the United States
Without a U.S.–Singapore income tax treaty, Singapore companies and investors face full U.S. withholding rates and must structure U.S. operations carefully.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for South Koreans Moving to the United States
Koreans moving to the U.S. must plan for Korean funds, jeonse deposits, Korean pensions and property, and Korea's own departure rules.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in South Korea
Americans in Seoul and across Korea — including teachers, military contractors and professionals — file U.S. returns and report Korean accounts every year.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Korean Businesses and Investors in the United States
Korean companies building U.S. operations and Korean investors buying U.S. real estate need the right structure, treaty positions and Form 5472 compliance.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Swedes Moving to the United States
Swedes moving to the U.S. must plan for ISK accounts, Swedish funds, pensions and any AB company before U.S. residency begins.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Sweden
Americans in Sweden usually owe little U.S. tax on wages thanks to high Swedish rates, but ISK accounts, Swedish funds and home sales create U.S. exposure.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Swedish Businesses and Investors in the United States
Swedish tech companies and investors entering the U.S. benefit from the treaty but must manage structure, permanent establishment and Form 5472.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Portuguese Citizens Moving to the United States
Portuguese citizens moving to the U.S. must plan for Portuguese property, PPR savings plans, funds and pensions under worldwide U.S. taxation.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Portugal
Americans moving to Lisbon, Porto and the Algarve still file U.S. returns. NHR's replacement regime, retirement income and remote work all affect the U.S. result.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Portuguese Businesses and Investors in the United States
Portuguese entrepreneurs opening U.S. companies and investors buying U.S. property need to understand the treaty, Form 5472 and U.S. estate tax exposure.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Venezuelans Moving to the United States
Venezuela taxes mainly local-source income, so gains and foreign income that were untaxed at home become U.S.-taxable once you become a U.S. resident — with no tax treaty to soften the transition.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Venezuela
Americans living in Venezuela generally still owe U.S. taxes on their worldwide income. Because Venezuela rarely taxes U.S.-source income, the foreign tax credit often helps less than the FEIE.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Venezuelan Businesses and Investors in the United States
Without a U.S.–Venezuela income tax treaty, Venezuelan companies and investors face full U.S. withholding rates on U.S.-source income and must structure U.S. operations carefully — and sanctions screening may apply.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Chinese Citizens Moving to the United States
Moving from China means switching to U.S. worldwide taxation. Chinese bank accounts, wealth-management products, company ownership and currency limits all need attention before the move.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in China
Americans in China file U.S. returns every year. The foreign earned income exclusion and foreign tax credit both matter, and Chinese accounts carry separate reporting.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Chinese Businesses and Investors in the United States
Chinese companies and investors in the U.S. deal with treaty withholding rates, Form 5472, FIRPTA on real estate and a small U.S. estate tax exemption with no estate tax treaty.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Belgians Moving to the United States
Belgium taxes income but largely spares capital gains; the U.S. taxes both. Belgian funds, group insurance and pension savings all need U.S. review before the move.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Belgium
Belgium's high income tax rates usually mean foreign tax credits wipe out U.S. tax on wages — but Belgian funds, insurance savings and communal taxes still create U.S. issues.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Belgian Businesses and Investors in the United States
The U.S.–Belgium treaty can reduce or eliminate dividend withholding for qualifying corporate shareholders, but LLC classification, Form 5472, FIRPTA and estate tax still need planning.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Danes Moving to the United States
Danish pensions, investment funds and the Danish exit tax all need attention when you become a U.S. tax resident and the U.S. begins taxing your worldwide income.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Denmark
Denmark's high tax rates usually mean foreign tax credits eliminate U.S. tax on wages, but Danish funds, pension accounts and the Danish researcher scheme need U.S. care.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Danish Businesses and Investors in the United States
Danish companies and investors benefit from a modern U.S. treaty with low or zero withholding for qualifying shareholders, but Form 5472, FIRPTA and estate tax still apply.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Austrians Moving to the United States
Austrian funds, Bausparen and pension arrangements all need review before U.S. residency starts, because the U.S. taxes worldwide income and ignores Austrian tax wrappers.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Austria
Americans in Austria file U.S. returns every year. Austrian tax usually offsets U.S. tax on wages, but Austrian funds and savings products still create U.S. exposure.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Austrian Businesses and Investors in the United States
Austrian companies and investors use the U.S.–Austria treaty to reduce withholding and limit U.S. business taxation, but Form 5472, FIRPTA and estate tax still need planning.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Poles Moving to the United States
Poland and the U.S. have an older income tax treaty and a totalization agreement. Polish funds, IKE and IKZE accounts and ZUS contributions all need U.S. review before the move.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Poland
Americans in Poland file U.S. returns every year. Poland's flat and lump-sum regimes can leave less foreign tax to credit, so the FEIE often matters more than people expect.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Polish Businesses and Investors in the United States
Polish companies and investors rely on an older U.S. treaty with narrower articles. LLC filings, withholding, FIRPTA and a $60,000 estate tax exemption all need planning.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Luxembourg Residents Moving to the United States
Luxembourg is a fund centre, and almost every locally domiciled SICAV or UCITS becomes a PFIC once you are a U.S. person — making pre-move portfolio review essential.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Luxembourg
Americans in Luxembourg file U.S. returns every year. Local tax usually offsets U.S. tax on salary, but Luxembourg funds and insurance products are a persistent U.S. problem.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Luxembourg Businesses and Investors in the United States
Luxembourg holding and fund structures investing into the U.S. face treaty qualification tests, withholding rules, Form 5472 filings, FIRPTA and U.S. estate tax questions.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Russian Citizens Moving to the United States
Moving from Russia means switching to U.S. worldwide taxation. Russian bank accounts, brokerage holdings, company ownership and currency considerations all need attention before the move.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Russia
Americans in Russia file U.S. returns every year. The foreign earned income exclusion and foreign tax credit both matter, and Russian accounts carry separate reporting.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Russian Businesses and Investors in the United States
Without an operative U.S.–Russia income tax treaty, Russian companies and investors face full U.S. withholding rates on U.S.-source income and must structure U.S. operations carefully.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Israeli Citizens Moving to the United States
Moving from Israel means switching to U.S. worldwide taxation. Israeli bank accounts, pension and savings plans, funds and company ownership all need attention before the move.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Israel
Americans in Israel file U.S. returns every year. Israeli tax rates are often high enough for foreign tax credits to eliminate U.S. tax, and Israeli accounts carry separate reporting.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Israeli Businesses and Investors in the United States
The U.S.–Israel income tax treaty reduces withholding on many payments, but Israeli companies and investors still need careful structuring of U.S. operations, real estate and ownership reporting.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Panamanians Moving to the United States
Panama taxes mainly Panamanian-source income, so foreign income and gains that were untaxed at home become U.S.-taxable once you become a U.S. resident — with a U.S.–Panama treaty providing some relief.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in Panama
Americans living in Panama generally still owe U.S. taxes on their worldwide income. Because Panama's territorial system rarely taxes U.S.-source income, the foreign tax credit often helps less than the FEIE.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Guide for Panamanian Businesses and Investors in the United States
The U.S.–Panama income tax treaty reduces withholding on U.S.-source dividends, interest and royalties, but U.S. operations and U.S. real estate still need careful structuring.
Last reviewed:
Read article →Moving to the United States
U.S. Tax Guide for Dominicans Moving to the United States
A move from the Dominican Republic can bring worldwide U.S. taxation, foreign-account reporting and a dual-status first year. Planning before U.S. residency begins can prevent missed forms and unexpected tax.
Last reviewed:
Read article →Americans Abroad
U.S. Tax Filing for Americans Living in the Dominican Republic
Americans living in the Dominican Republic generally continue filing U.S. returns on worldwide income and may also need FBAR, Form 8938 and business-ownership reporting.
Last reviewed:
Read article →Foreign Investors
U.S. Businesses Owned by Residents of the Dominican Republic
Dominican residents who own U.S. LLCs or corporations may need Form 5472, a pro forma Form 1120, entity returns and personal U.S. filings even when little or no U.S. tax is due.
Last reviewed:
Read article →Foreign-Owned Businesses
The Form 5472 $25,000 Penalty: How It Applies and How to Respond
Why foreign-owned LLCs and corporations receive $25,000 Form 5472 penalty notices, how the penalty is calculated, and the practical options for responding.
Last reviewed:
Read article →Foreign-Owned Businesses
Late Form 5472: How to Catch Up on Missed Years
A practical path for foreign owners who discover their U.S. LLC never filed Form 5472 and the pro forma Form 1120.
Last reviewed:
Read article →Foreign-Owned Businesses
Reasonable Cause for Form 5472 Penalties: What the IRS Looks For
How reasonable-cause relief works for Form 5472 penalties, what facts tend to matter, and how to present a credible request.
Last reviewed:
Read article →Foreign-Owned Businesses
Pro Forma Form 1120 with Form 5472: How the Filing Works
Why a foreign-owned single-member LLC files a 'pro forma' corporate return, what goes on it, and how it is submitted.
Last reviewed:
Read article →Foreign-Owned Businesses
Form 5472 Deadlines, Extensions, and EIN Requirements
Key dates and the EIN prerequisite for foreign-owned U.S. LLCs and corporations filing Form 5472.
Last reviewed:
Read article →Foreign-Owned Businesses
Foreign-Owned U.S. LLC Tax Requirements: Complete Guide for International Owners
What a foreign-owned U.S. LLC must file each year depends on one question first: how the IRS classifies the LLC. This guide walks international owners through the three common classifications, the income tax rules, the information returns, and the practical records that keep the company in good standing.
Last reviewed:
Read article →Foreign-Owned Businesses
Foreign Partners in a U.S. Multi-Member LLC: Form 1065, Section 1446 Withholding and Forms 8804/8805
When a U.S. LLC has two or more owners and at least one lives outside the United States, the filing picture changes. The LLC becomes a partnership for tax purposes, and it may have to withhold and pay U.S. tax on behalf of its foreign partners. Here is how it works in practice.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Withheld From Your Income? Form 1042-S, Form W-8BEN and How Foreign Individuals Claim a Refund
Foreign individuals who receive U.S. dividends, royalties, fees or other income often see 30% withheld and a Form 1042-S arrive months later. This article explains what that form means, how Form W-8BEN and tax treaties affect the rate, and when filing Form 1040-NR can recover tax that was over-withheld.
Last reviewed:
Read article →Foreign-Owned Businesses
Foreign Owners Taking Money Out of a U.S. Company: Distributions, Dividends, Loans and Withholding
How you move money from a U.S. company to yourself abroad can change the tax result and the reporting. Owner draws, dividends, loans, salaries and management fees are each treated differently. This guide explains the main options for foreign owners and what each one triggers.
Last reviewed:
Read article →Foreign Investors
U.S. Tax Filing Checklist for Foreign Individuals With U.S. Income
A practical, step-by-step checklist for non-U.S. individuals who earn income from the United States — from confirming your residency status to gathering forms, identifying what is taxable, and filing on time. Use it to prepare before you speak with a tax professional.
Last reviewed:
Read article →Articles are general and educational and are not individualized tax advice. Tax law changes frequently and content may not reflect the most recent guidance.