Foreign Pensions
Foreign Pension Lump-Sum Distributions: U.S. Tax Review
A checklist for Americans abroad receiving a foreign pension lump sum, including treaty, basis, currency, Form 3520, and Foreign Tax Credit questions.
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Artículos sobre impuestos de EE. UU. para estadounidenses en el extranjero, incluidos FBAR, FATCA y la Exclusión por Ingresos del Trabajo en el Extranjero.
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Foreign Pensions
A checklist for Americans abroad receiving a foreign pension lump sum, including treaty, basis, currency, Form 3520, and Foreign Tax Credit questions.
Retirement Abroad
How Americans abroad should map foreign pension plans, employer contributions, distributions, treaties, PFICs, trusts, and information reporting.
Foreign Spouses
How joint accounts, ownership, signature authority, and the married-filing-status rules affect an American’s FBAR review when the spouse is foreign.
Foreign Spouses
What an American abroad should review after inheriting a foreign account through a spouse, including basis, Form 3520, FBAR, and Form 8938 questions.
Compliance
Understand the U.S. tax reporting difference between a foreign grantor trust and a foreign nongrantor trust, including Forms 3520 and 3520-A.
Foreign Trusts
Understand who is responsible for Form 3520-A, what a U.S. owner needs when the trust does not file, and how to coordinate Form 3520 and Form 8938.
Compliance
Learn when Americans abroad may need Form 8938, how the foreign-resident thresholds work, what assets are included, and why Form 8938 is separate from the FBAR.
Foreign Pensions
What Americans abroad should collect before analyzing a French assurance-vie policy for income, PFIC, FATCA, FBAR, trust, and treaty questions.
Foreign Tax Credit
Understand why Form 1116 separates foreign income into baskets, how common expat income is categorized, and where CFC and foreign-branch issues change the analysis.
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Encuentra respuestas a las preguntas más comunes sobre la declaración de impuestos de EE. UU. desde el extranjero.