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Hello again from Phil. This is the bi-weekly Expatriation Only newsletter, in which we cover U.S. tax topics related to renunciation of U.S. citizenship or...

Hi from Phil, and welcome again to the Expatration newsletter. You signed up for the every-other-Tuesday delivery, but you can easily unsubscribe by clicking the...

Hello and welcome to this edition of the Friday Edition. You signed up for this, but you can easily stop it from coming by clicking...

Hi, it's Phil with the bi-weekly Expatriation Only newsletter. You have this because you subscribed, but it is easy to stop getting this if you...

Hi from Phil Hodgen. This is the Friday Edition, a biweekly international tax update. You signed up, but if you want to stop receiving it,...

Hey it's Phil. Welcome to the Friday Edition, written today from the executive lounge of the Conrad Hotel in Bangkok. If you want to stop...

Hi again and welcome to the Friday Edition. I'm Phil and I'm writing this from Seat 20A on AC787 from Toronto to Los Angeles.​ If...

Hi it's Phil and welcome to the Friday Edition. If you want to stop getting these emails, click on the "unsubscribe" link at the bottom...

This is for those of you who are wrestling with accumulations distributions and how to transport numbers from Form 3520 to Form 1040.  If you...

A U.S. beneficiary of a foreign nongrantor trust may be required to report the beneficial interest on the dreaded FBAR form -- FinCen Form 114....

This is a Form 3520 "research in a box" blog post for you, BP. Because you asked. And because you subscribed to the Jell-O Shots...

Yesterday and today I have had an interesting email exchange with three tax practitioners about Individual Savings Accounts from the U.K. I will call this...

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...

[Written on December 20, 2011.] Warning Shots, Pre-Emptive Strikes, and Other Cautions to Internet Scholars You'd be a damn fool to rely on this as...

An inquiry from a reader: Mr. Hodgen, After the release of both IRS forms 3520 & 3520-A instructions, is there a conclusion that a grantor...

This is the final installment in my overview of the HIRE Act and its provisions affecting foreign trusts.  Previous installments are here:  Part 1 - Overview, Part 2...

This is the seventh episode in this saga, in which I summarize the latest development in U.S. tax law as they apply to foreign trusts....

This is a doozy.  All foreign trusts established by U.S. persons will be deemed to have U.S. beneficiaries unless the person creating the trust tells...

This is the fifth installment of my review of new U.S. tax laws affecting foreign trusts.  Previous scintillating episodes of this saga are: Part 1 -...

Continuing on with the latest and greatest in U.S. tax law changes affecting foreign trusts, we come now to the Beginning of the End for...