Individual Taxation Services
Navigating the complexities of U.S. tax obligations doesn't have to be overwhelming. Whether you're an American living abroad, a foreign national with U.S. income, or considering giving up your U.S. citizenship, our specialized tax services ensure you remain compliant while minimizing your tax burden.
The intersection of U.S. tax law and international living creates unique challenges that require specialized expertise. From the labyrinth of foreign income reporting requirements to the nuanced rules governing non-resident taxation, each situation demands careful navigation of complex regulations. Our firm specializes in four critical areas of international tax compliance, providing the guidance and strategic planning necessary to protect your financial interests while ensuring full compliance with U.S. tax law.
Streamlined Foreign Offshore Procedures
Have you fallen behind on your U.S. tax obligations while living abroad? The Streamlined Foreign Offshore Procedures offer a lifeline for non-willful taxpayers to become compliant without facing harsh penalties. This IRS amnesty program allows eligible U.S. persons residing outside the United States to file delinquent tax returns and Foreign Bank Account Reports (FBARs) for the past three years and six years, respectively.
Our streamlined procedure services include comprehensive eligibility assessment, preparation of all required returns and forms, non-willful certification drafting, and strategic planning to minimize tax liability. We understand that many expatriates were simply unaware of their filing obligations, and we work diligently to bring you back into compliance while protecting your interests.
Learn More About Streamlined Compliance →FATCA & FBAR Filing Services
The Foreign Account Tax Compliance Act (FATCA) and Foreign Bank and Financial Accounts Report (FBAR) requirements represent some of the most stringent financial reporting obligations in the world. U.S. persons with foreign financial assets exceeding certain thresholds must navigate a complex web of reporting requirements or face substantial penalties—up to $12,921 per account for non-willful FBAR violations and up to $60,000 for FATCA non-compliance.
We provide comprehensive FATCA and FBAR compliance services, including threshold analysis for Form 8938 and FinCEN Form 114, accurate reporting of foreign financial accounts, mutual funds, and other specified foreign financial assets, penalty mitigation strategies for past non-compliance, and ongoing compliance planning. Our expertise ensures that your foreign assets are properly reported while taking advantage of all available exceptions and treaty benefits.
Ensure Your Foreign Asset Compliance →Non-Resident Alien Taxation
Non-resident aliens face a unique set of U.S. tax rules that differ significantly from those applicable to U.S. citizens and residents. Understanding the distinction between effectively connected income (ECI) and fixed, determinable, annual, or periodical (FDAP) income is crucial for proper tax planning and compliance. The interplay between U.S. tax law, international tax treaties, and withholding requirements creates a complex landscape that demands specialized knowledge.
Our non-resident alien tax services encompass Form 1040-NR preparation and filing, treaty benefit optimization to reduce withholding rates, FIRPTA compliance for real estate transactions, state tax filing coordination, and strategic planning for U.S. investments. We help you navigate the substantial presence test, claim appropriate treaty benefits, and structure your U.S. activities to minimize tax exposure while maintaining full compliance.
Optimize Your U.S. Tax Position →Expatriation Services
Renouncing U.S. citizenship or surrendering a green card carries significant tax implications that extend far beyond the emotional aspects of expatriation. The U.S. exit tax regime can result in substantial tax liabilities for "covered expatriates," while specific compliance requirements must be met to ensure a clean break from the U.S. tax system. Additionally, certain former citizens may qualify for relief procedures that can significantly reduce their tax burden.
We provide comprehensive expatriation tax services, including exit tax calculation and planning strategies, preparation of Form 8854 and final tax returns, certification of tax compliance for the five-year look-back period, and guidance on relief procedures for certain former citizens under IRC Section 877A. Our strategic approach helps minimize the financial impact of expatriation while ensuring all compliance obligations are satisfied, allowing you to move forward with confidence.
Plan Your Tax-Efficient Exit →