Topic library
Form 5471
10 resources covering form 5471 for Americans living or filing abroad.
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August 5, 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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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.
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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.
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August 3, 2026Foreign LLCs for Digital Nomads: U.S. Tax Classification Questions
Why a foreign LLC’s local registration does not decide its U.S. tax classification, and how digital nomads should review disregarded, partnership, and corporate treatment.
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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.
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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.
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July 31, 2026Foreign LLC Tax for Americans Abroad
Learn how U.S. tax classification for a foreign LLC depends on per-se status, member liability, elections, ownership, and filing-year reporting tests.
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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.
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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.
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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.