Forms directory
U.S. International Tax Forms
& Filing Requirements
Every form below is one we prepare and file regularly. Open a card for a plain-language explanation, who may need to file it, and where to learn more.
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At Chirino USA Accountants & Advisors, P.A., we believe specialized U.S. international tax services should be accessible without the high costs often associated with traditional large accounting firms.
Our efficient operating structure allows us to provide specialized tax preparation, compliance, and advisory services — supported by licensed CPAs and IRS Enrolled Agents — at affordable and transparent professional fees. We combine specialized expertise, personalized attention, and cost-effective service delivery. Affordable never means lower-quality service.
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Supported by licensed CPAs and IRS Enrolled Agents.
Form 1040-NR
U.S. Nonresident Alien Income Tax Return — the annual return for nonresident aliens with U.S.-source income or a U.S. trade or business.
Who may need to file: Nonresident aliens engaged in a U.S. trade or business, or with U.S.-source income not fully withheld at the source.
Read our Form 1040-NR guideForm 5472
Reports transactions between a foreign-owned U.S. corporation or disregarded entity and its foreign related parties.
Who may need to file: U.S. corporations at least 25% foreign-owned, and foreign-owned U.S. disregarded entities — even with no revenue.
Read our Form 5472 guideForm 5471
Information return for U.S. persons who are officers, directors, or shareholders of certain foreign corporations.
Who may need to file: U.S. citizens, residents, and entities with ownership in foreign corporations, including many single-owner foreign companies.
Read our Form 5471 guideForm 1120-F
U.S. Income Tax Return of a Foreign Corporation — the return for foreign corporations engaged in a U.S. trade or business.
Who may need to file: Foreign corporations with U.S. offices, branches, or effectively connected income.
IRS: About Form 1120-FForm 8865
Return of U.S. Persons With Respect to Certain Foreign Partnerships.
Who may need to file: U.S. persons who own interests in, or contribute property to, certain foreign partnerships.
Read our Form 8865 guideForm 8858
Information return for U.S. persons who own foreign disregarded entities or operate foreign branches.
Who may need to file: U.S. persons who directly or indirectly own a foreign disregarded entity or foreign branch.
Read our Form 8858 guideForm 8938
Statement of Specified Foreign Financial Assets — filed with the annual income tax return when foreign assets exceed certain thresholds.
Who may need to file: U.S. taxpayers whose specified foreign financial assets exceed the reporting threshold for their filing status and residence.
Read our Form 8938 guideFBAR — FinCEN Form 114
Report of Foreign Bank and Financial Accounts — filed electronically with FinCEN, separate from the tax return.
Who may need to file: U.S. persons whose foreign financial accounts exceeded $10,000 in aggregate at any time during the year.
Read our FBAR guideForms 1042 & 1042-S
Annual withholding return and information statements for U.S.-source income paid to foreign persons.
Who may need to file: Withholding agents — including U.S. businesses — that pay U.S.-source income to foreign persons.
IRS: About Form 1042Forms 8804 & 8805
Annual return and statements for partnership withholding tax on effectively connected income allocated to foreign partners.
Who may need to file: U.S. partnerships with foreign partners that have effectively connected taxable income.
IRS: About Form 8804Form W-7
Application for an IRS Individual Taxpayer Identification Number (ITIN).
Who may need to file: Individuals with a U.S. filing or reporting requirement who are not eligible for a Social Security number.
Read our Form W-7 / ITIN guideLooking for a form not listed here? Browse our complete international tax forms library.
Open the full forms libraryFiling requirements depend on your specific facts and change over time. This directory is general information, not tax advice — we confirm exactly what applies to you before anything is filed.
International Tax Is Not Just What We Do. It's All We Do.
Every form on this page is part of our daily work
- Supported by licensed CPAs and IRS Enrolled Agents specializing in U.S. international taxation
- Affordable professional fees with transparent pricing before work begins
- Bilingual service in English and Spanish, worldwide
- Delinquent and missed filings regularized through IRS procedures
Frequently asked questions
How do I know which of these forms apply to me?
It depends on your residency, entity structure, income sources, and accounts. In a free consultation we map your situation to the exact forms required — nothing more, nothing less.
What happens if I missed one of these forms in a prior year?
Many international information returns carry steep penalties, but the IRS offers procedures to correct late or missed filings. The sooner you address it, the more options you usually have.
Are these forms filed with the IRS or somewhere else?
Most are filed with the IRS, often attached to an income tax return. The FBAR is different: it is filed electronically with FinCEN, separately from your tax return.
Not sure which forms you need?
We will tell you — free.
Schedule a free, confidential consultation. We will identify every required filing, explain it in plain language, and give you a transparent quote.