Topic library
foreign corporation
6 resources covering foreign corporation for Americans living or filing abroad.
Blog
5 août 2026Foreign Real Estate Held Through an Entity
A decision-first guide to foreign real estate held through an entity. Establish who held title, classify the arrangement for U.S. tax purposes, separate rent, property sale, and entity-interest sale, then test Form 8938, FBAR, Form 5471, Form 8858, Form 8865, Form 3520, income, and state reporting independently.
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3 août 2026CFC Rules for U.S. Shareholders Living Abroad
A practical introduction to controlled foreign corporation rules, Form 5471 categories, Subpart F, and GILTI questions for U.S. business owners abroad.
Blog
3 août 2026Foreign Corporation vs. LLC: U.S. Tax Questions for Expats
The foreign-company label does not determine U.S. tax treatment. Learn what to review when an expat owns a foreign corporation, LLC, or similar business entity.
Blog
31 juillet 2026Subpart F Income Explained for Expats with Foreign Corporations
Subpart F forces US shareholders of CFCs to include passive and mobile income currently. Learn the categories, attribution rules, and planning strategies for expats.
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30 juillet 2026Form 5471 Filing Categories: 1–5 Comparison & Examples
Compare Form 5471 filing categories, ownership triggers and schedule requirements, with hypothetical examples and links to the applicable IRS instructions.
Blog
30 juillet 2026GILTI Tax for Individual CFC Owners: Why the 2017 Tax Act Hurts Expats
GILTI can create a current U.S. inclusion for an individual who owns a controlled foreign corporation. Learn the moving parts, why a section 962 election requires modeling, and which records drive the result.