Topic library
GILTI
5 resources covering gilti for Americans living or filing abroad.
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 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, 2026Form 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.
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 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.