If you are a resident alien, own more than 10% of the vote or value of a foreign corporation deemed..

Expats, Tax

Before the Tax Cuts and Jobs Act (TCJA) a nonresident alien (NRA) could not own stock in a US S..

Tax, Nonresident Alien

If you are a resident alien you are subject to the same US income and estate taxes as US citizens;..

Expats, Tax

Part of the TCJA of 2017 was an incentive for retaining intangibles in the US rather than..

Tax

If you are a green card holder planning on going back to your home country or a US citizen..

Expats, Tax

On February 28, 2019 the Senate introduced a bill that would simplify and ease the tax filing and..

Tax

You are a resident alien of the United States for tax purposes if you meet either a green card test..

Expats, Tax

On March 5^th, 2019 the IRS released the latest installment of proposed regulations (the “Proposed..

GILTI, Tax

The IRS has released a new Form 1118, “Foreign Tax Credit — Corporations,” and new instructions..

GILTI, Tax, Transition Tax