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.
2026年8月3日4 min read
記事を読む ブログ
ブログ | 海外居住者向け税務ヒントとガイド
海外在住アメリカ人向けの米国税務に関する教育記事。FBAR、FATCA、海外所得控除のトピックを含みます。
283 件の資料が見つかりました
Retirement Abroad
Foreign Pensions and U.S. Tax: A Practical Review for Expats
How Americans abroad should map foreign pension plans, employer contributions, distributions, treaties, PFICs, trusts, and information reporting.
2026年8月3日11 min read
記事を読む Foreign Spouses
Foreign Spouse Accounts and FBAR Reporting
How joint accounts, ownership, signature authority, and the married-filing-status rules affect an American’s FBAR review when the spouse is foreign.
2026年8月3日4 min read
記事を読む Foreign Spouses
Foreign Spouse Inherited Accounts: U.S. Tax Reporting
What an American abroad should review after inheriting a foreign account through a spouse, including basis, Form 3520, FBAR, and Form 8938 questions.
2026年8月3日4 min read
記事を読む Compliance
Foreign Grantor Trust vs. Nongrantor Trust for U.S. Tax Reporting
Understand the U.S. tax reporting difference between a foreign grantor trust and a foreign nongrantor trust, including Forms 3520 and 3520-A.
2026年8月3日6 min read
記事を読む Foreign Trusts
Form 3520-A for a Foreign Trust: Annual U.S. Owner Reporting
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.
2026年8月3日5 min read
記事を読む Compliance
Form 8938 Thresholds for Americans Living Abroad
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.
2026年8月3日4 min read
記事を読む Foreign Pensions
French Assurance-Vie: U.S. Tax and Reporting Questions
What Americans abroad should collect before analyzing a French assurance-vie policy for income, PFIC, FATCA, FBAR, trust, and treaty questions.
2026年8月3日5 min read
記事を読む Foreign Tax Credit
Form 1116 Income Baskets Explained for Expats
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.
2026年8月3日5 min read
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