Articles The IRS translated for you

Every other Friday, we publish what we like to think is the most thoughtfully researched International Tax Newsletter in the world.

Search Results for ""

How to Give Notice of a FIRPTA Nonrecognition Transaction to the IRS

Post-Expatriation Withholding on 401k Distributions

The Family Attribution Rules Have a Curious Asymmetry

Webinar: Foreign Grantor Trusts: Taxation, Tax Compliance, and Use Cases

When Your House is Owned by a Corporation, Central American-style

Video: Expatriates and 401k Rollovers

Field Guide: Form 5471 Category 5a, 5b, or 5c? (Notice 2019 – 40)

Field Guide: Form 5471 Category 3 Filing Requirement Analysis

Form 5471 Penalty Litigation Demonstrates how Federal Courts Work

Webinar: What Kind of Trust is This? Foreign/Domestic, Grantor/Nongrantor, Simple/Complex

Check-the-Box Election and Self-Employment Tax

Despite What the IRS Thinks, Form W‑8CE Has No Filing Deadline

Webinar: Preparing an Expatriation Income Tax Return and Form 8854

Form 5471 Category 1 Rarely Applies, and Never* for a New U.S. Resident

How To Make Domestic Corporation Stock Not be a USRPI

FIRPTA Webinar Series 6: Transaction Example — Sale of a Foreign-Owned California Residence

Deduction or Capitalization of Carrying Costs for U.S. Real Estate

Don’t Forget Section 367(b) when Working with Foreign Corporations

FIRPTA Webinar Series 5: Taxation of Rental Income

Branch Profits Tax for Rental Income