PFIC
PFIC Mark-to-Market Election: When It May Apply
Understand the Form 8621 mark-to-market election for publicly traded PFIC stock, timing issues, annual income treatment, and the records needed to evaluate it.
2026年8月3日5 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
PFIC
UK ISA and PFIC Tax for U.S. Taxpayers
Why a UK ISA requires a U.S. tax review, how foreign funds can create PFIC questions, and which records to gather before assuming the account is tax-free.
2026年8月3日5 min read
記事を読む Self-Employment Abroad
Quarterly Estimated Taxes for Americans Abroad
When self-employed expats and investors may need estimated payments, and how FEIE, foreign tax credits, self-employment tax, and prior-year rules interact.
2026年8月3日4 min read
記事を読む State Taxes
Remote Work Abroad and Former-State Tax Traps
How remote work from another country can leave a former state-tax issue open, and which domicile, employer, and service-location records to keep.
2026年8月3日4 min read
記事を読む Retirement Planning
Roth Conversions While Living Abroad: What Expats Should Model
A Roth conversion can interact with the FEIE, foreign tax credit, state domicile, treaty rules, and local taxation. Review these issues before converting an IRA abroad.
2026年8月3日9 min read
記事を読む Self-Employment Abroad
Schedule C for Self-Employed Americans Abroad
How to organize foreign receipts, expenses, service location, currency, and entity records for Schedule C when the business owner lives abroad.
2026年8月3日4 min read
記事を読む Self-Employment Abroad
Self-Employment Tax and Totalization Agreements Abroad
How a totalization agreement actually assigns Social Security coverage for self-employed Americans abroad, the SSA's current country list, certificate evidence, and Schedule SE treatment.
2026年8月3日5 min read
記事を読む Crypto Taxes
Staking Rewards and U.S. Tax for Expats
How Americans abroad should document staking rewards, fair-market value, basis, foreign exchanges, and the separate income and account reporting questions.
2026年8月3日4 min read
記事を読む Streamlined Filing
Form 14653 Non-Willful Statement: Timeline and Records Checklist
Prepare the timeline, supporting records and consistency checks for a truthful Streamlined Foreign Offshore statement. Know when an attorney should review the facts.
2026年8月3日3 min read
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