Topic library
CFC
12 resources covering cfc for Americans living or filing abroad.
Blog
5 de agosto de 2026CFC Rules for American Business Owners
A records-first guide to cfc rules for american business owners, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
Blog
5 de agosto de 2026GILTI for Individuals: A Records-First Explanation
A records-first guide to gilti for individuals: a records-first explanation, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
Blog
5 de agosto de 2026How to Prepare a CFC Ownership Chart
A records-first guide to how to prepare a cfc ownership chart, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
Blog
5 de agosto de 2026Section 962 Elections for Foreign Corporation Owners
A records-first guide to section 962 elections for foreign corporation owners, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
Blog
5 de agosto de 2026Subpart F Income: Why Distributions Are Not the Whole Story
A records-first guide to subpart f income: why distributions are not the whole story, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
Blog
3 de agosto de 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 de agosto de 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
3 de agosto de 2026When a Foreign LLC Is Taxed as a Corporation in the U.S.
How entity classification, elections, ownership, and foreign-company reporting can turn a local LLC into a U.S. corporate-tax issue.
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3 de agosto de 2026GILTI for Expat Business Owners: What to Review Before Filing
A practical overview of GILTI for U.S. owners of foreign corporations, including Form 8992, Form 5471, tested income, foreign tax, and scope boundaries.
Blog
31 de julho de 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.
Blog
30 de julho de 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 de julho de 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.