Exiting the US and Abandoning Your Green Card – A Case Study
Leaving the US and abandoning your green card requires navigating a host of challenges from a US tax perspective.
Read MoreNon-Citizens
U.S. tax for non-citizens: green card holders, nonresident aliens, U.S. tax residency and non-U.S. spouses.
Moving to the US? Here’s What You Need to Know
Immigrating to the United States is a major life milestone, but it also brings one of the world’s most complex tax systems into your life. Once you become a U.S. tax resident, you are generally taxed…
Read MoreThree “Gotcha” Rules Affecting Tax Residency
In this blog, we explore three somewhat obscure rules designed to thwart those who try to alternate between tax residencies in order to avoid U.S. taxation.
Read MoreUnlocking the Benefits of Estate Tax Treaties – 6 Key Aspects
For nonresident aliens (NRAs) who own U.S. property, estate planning can be fraught with complexity and the risk of significant U.S. estate tax exposure. However, estate tax treaties between the…
Read MoreFiling Jointly with Your Non-US Spouse
In certain instances, filing your US federal income tax return jointly with your nonresident alien (NRA) spouse can be advantageous given the lower rates that apply to married couple filing jointly.
Read MoreEstate Tax Implications for Nonresident Aliens
Nonresident aliens (i.e., noncitizen nonresidents of the United States) who hold U.S. assets should think carefully about the U.S. estate tax implications.
Read MoreInstallment Sales - US Tax Considerations
In this blog, we cover the U.S. tax consequences of installment sales, both for immigrating aliens and for expatriating U.S. persons. We base our analysis on court cases and IRS guidance. We note…
Read MoreTax Treaties and Green Card Holders
The U.S. income tax and reporting obligations of non-U.S. citizens depend on the tax residency status of the individual.
Read MoreTax Election Planning When Immigrating to the US
When immigrating to the United States, there are a number of tax planning opportunities to consider. For company owners, a particular opportunity may be available known as a “check-the-box election,”…
Read MoreFiling Thresholds for US and Non-US Persons
One of the more frequent questions we receive as a firm is whether a client has a U.S. income tax filing requirement, despite having a very low income and no special international form attachments.
Read MoreWhen to Consider a Protective 1120-f Filing
For non-US corporations, it’s often difficult to determine to what extent contacts with the U.S. market triggers a U.S. tax liability.
Read MoreWho is a US Person in the Eyes of the IRS?
In order for an individual to determine his or her U.S. tax filing obligations, this basic question must be asked from the outset – who is a U.S. person in the eyes of the IRS?
Read More
