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International U.S. Tax Guides

Guides on FEIE, foreign tax credits, Form 5471, Form 5472, pre-immigration planning, and country-specific cross-border tax issues from a licensed CPA with a Master of Taxation.

Entity & Structure

Foreign-Owned U.S. LLCs for Shopify, Amazon, and Ecommerce Sellers A U.S. LLC can help a foreign ecommerce founder operate in the U.S. market, but the real tax issues are classification, Form 5472, EIN setup, ongoing bookkeeping, and whether the structure creates broader U.S. filing exposure.

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Form 5472 vs. Form 1120-F vs. a U.S. Subsidiary Foreign founders often mix up Form 5472, Form 1120-F, and a U.S. subsidiary as if they solve the same problem. They do not. The right path depends on who is earning the income and how the U.S. activity is structured.

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Form 8832 Entity Classification Elections for Foreign Owners Form 8832 lets eligible entities choose how they are classified for U.S. tax purposes. For foreign owners, the election can change reporting, withholding, Form 5472 exposure, and the entire tax profile of a U.S. or foreign business.

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Deductions & Credits

FEIE vs. Foreign Tax Credit: Which Should U.S. Expats Take? The FEIE and Foreign Tax Credit both reduce your U.S. tax bill, but choosing the wrong one can cost you IRA eligibility, Social Security credits, and thousands in taxes.

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Compliance & Reporting

Foreign Gifts and Inheritances: When Form 3520 Is Required U.S. persons who receive large foreign gifts or inheritances may need Form 3520 even when no tax is due. The key questions are who the donor really is, whether the transfer came from a trust, and how the amount should be documented.

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Form 8621: PFIC Rules for Foreign Mutual Funds and Non-U.S. Investments Foreign mutual funds, ETFs, and certain non-U.S. holding companies can trigger PFIC rules and Form 8621. The tax cost is often worse than investors expect, and the filing can follow you for years.

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Form 1120-F Filing Requirements for Foreign Corporations Foreign corporations with effectively connected income, U.S. branch activity, or protective filing needs may need Form 1120-F. Filing late can forfeit deductions and create expensive disputes with the IRS.

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Form 5471: U.S. Shareholders of Foreign Corporations U.S. persons who own 10% or more of a foreign corporation must file Form 5471. Here's who qualifies, what's reported, and the penalties for non-compliance.

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Form 5472 for Foreign-Owned Single-Member LLCs Foreign-owned disregarded entities must file Form 5472 or face a $25,000 penalty. Here's what triggers the requirement and how to comply.

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Planning Strategies

U.S. Estate Tax Planning for Foreign Nationals with U.S. Assets Foreign nationals face a very different U.S. estate tax system than U.S. citizens and residents. The wrong ownership structure can expose U.S. real estate and other U.S. assets to estate tax with only a small exemption.

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Pre-Immigration Tax Planning: What to Do Before You Become a U.S. Tax Resident Becoming a U.S. tax resident triggers worldwide income reporting, foreign trust rules, and potential double taxation. The right moves before you arrive can save years of tax pain. The wrong ones are permanent.

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International & Treaties

Latin America U.S. Tax Planning: Country Guides for Mexico, Brazil, Colombia, Argentina, and Chile Country-by-country U.S. tax guide for Americans in Latin America and Latin American investors entering the U.S., with links to Mexico, Brazil, Colombia, Argentina, and Chile planning pages.

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U.S. Tax for Canadians: Cross-Border Planning for Expats, Investors, and Business Owners Practical U.S. tax guide for Canadians and Americans in Canada covering RRSPs, TFSAs, expat filing, Canadian corporations, U.S. LLCs, treaty issues, and U.S. real estate.

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U.S. Tax in Mexico: Expat Filing, Treaty Planning, and Mexican Investment in the U.S. U.S. tax guide for Americans living in Mexico and Mexican residents investing in the U.S., including treaty issues, Mexican entities, U.S. LLCs, and U.S. real estate.

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U.S. Tax for Brazilians: U.S. LLCs, U.S. Real Estate, and Cross-Border Planning Guide to U.S. tax for Brazilians and Americans in Brazil, including Brazilian entities, foreign-owned U.S. LLCs, FBAR and FATCA, and U.S. real estate.

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U.S. Tax for Colombians: U.S. LLCs, U.S. Real Estate, and Cross-Border Planning Guide to U.S. tax for Colombians and Americans in Colombia, including U.S. LLCs, foreign-owned U.S. businesses, FBAR and FATCA, and U.S. real estate.

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U.S. Tax for Argentines: U.S. LLCs, Expat Filing, and Cross-Border Planning U.S. tax guide for Argentines and Americans in Argentina, including U.S. LLCs, inflation and valuation issues, foreign accounts, and U.S. real estate.

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U.S. Tax for Chileans: Treaty Planning, U.S. LLCs, and Cross-Border Filing U.S. tax guide for Chilean investors and Americans in Chile, covering the U.S.-Chile treaty, cross-border businesses, foreign accounts, and U.S. real estate.

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FIRPTA: Foreign Sellers of U.S. Real Estate FIRPTA requires buyers to withhold 15% of gross proceeds when a foreign seller disposes of U.S. real estate. Here is how the withholding works, when certificates can reduce it, and how the sale is reported.

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Foreign-Owned U.S. Rental Property Foreign nationals with U.S. rental property often face a harsh default tax regime unless the Section 871(d) election and nonresident filing stack are handled correctly. Here is how the rules work.

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Section 1446 Withholding: U.S. Partnerships with Foreign Partners U.S. partnerships that allocate effectively connected income to nonresident partners must withhold under Section 1446 and file Forms 8804 and 8805, regardless of whether cash is distributed.

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Residency & Status

Physical Presence Test for U.S. Expats: How to Track the 330 Days The physical presence test for the Foreign Earned Income Exclusion is stricter than most expats expect. It requires 330 full days in foreign countries during a 12-month period, and travel days are often where the calculation breaks.

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