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What happens to a nonresident who owns U.S. real estate and -- gasp -- does not report the rental income on a U.S. tax return?...

Inspiration: Swizec This newsletter is inspired by a geek with a hat. Swizec is someone whose blog I follow from afar. I also watch for...

This week I want to cover a real estate situation, and the perils of being a withholding agent when there is a foreign seller of...

People who file Form 1040NR (as nonresidents of the United States) will sometimes receive a tax refund.  Sometimes it is large, sometimes it is small....

Hello again and welcome to the Friday Edition. Every other Friday, you get some international tax . . . ermmm . . . stuff from...

Hello again, and welcome to the Friday Edition. More international tax goodies this Friday and every other Friday. It's Phil Hodgen and you signed up...

If you sign up for one of my email newsletters, you will get a bot-response from me, thanking you for signing up.  But if you...

Nongrantor trusts offer excellent tax performance for nonresident investors in U.S. real estate: Estate tax risk is eliminated; and Long term capital gains tax treatment...

Holding Structures for Pooled Nonresident Real Estate Investment A group of nonresident individuals want to pool their money to buy commercial real estate in the...

Hello from Debra Rudd. You are receiving this email because you are signed up for our bi-weekly “PFICs Only” newsletter, delivered to your electronic mailbox...

Hi from Phil, and welcome to the Friday Edition. Every other week you get something about International Tax from me. And every now and then,...

I received an email via Hackernews and figured I would answer it here, because this is a common question. This is likely to be the...

This is part of the Real Estate Series–episodes focused at helping nonresidents buy, hold, and sell U.S. investment properties–profitably. We All Die Our clients are...

[Note:  I am preparing the course materials for an all-day program I am teaching for the California Society of Certified Public Accountants on the taxation...

What "basis" is One of the continuing mysteries of life involves the concept of "basis". Think of basis as your acquisition cost. This is essential...

I received an email from a CPA friend of mine today. She and another person in her office disagreed on a seemingly simple question. They...

Yes, I'm back from more than a week off the grid in the Quetico Provincial Park, paddling and portaging. This was a Boy Scout trip...

This is a quick little blog post to answer a recurring question for many people out there.  It came up in the course of some...

I received an email today from a CPA with an interesting situation.  I shot him a quick email to respond to a question, but the...

I received a comment on a blog post asking how to make the treaty election to be treated as a nonresident of the United States.  I answered how...