Topic library
CFC
12 resources covering cfc for Americans living or filing abroad.
Blog
August 5, 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
August 5, 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
August 5, 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
August 5, 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
August 5, 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
August 3, 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
August 3, 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
August 3, 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.
Blog
August 3, 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
July 31, 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
July 30, 2026Form 5471 Filing Categories: Which One Applies to You?
Form 5471 uses multiple filing categories for U.S. persons connected to foreign corporations. Learn how Categories 1 through 5 work, why Category 6 is not a current category, and how to map the applicable schedules.
Blog
July 30, 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.