Tax Strategy
Foreign Trust Beneficiary Rules for US Expats
US expats who receive distributions from foreign trusts face complex reporting on Form 3520 and potential 35% penalties. Learn grantor vs non-grantor trust rules.
2026年7月31日8 min read
阅读文章 博客
博客 | 海外侨民税务提示与指南
面向海外美国人的美国税务教育文章，包括FBAR、FATCA和海外所得排除主题。
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State Taxes
How to Terminate State Residency Before Moving Abroad
Follow this step-by-step guide to terminate state residency before moving abroad. Sell property, change voter registration, surrender your license, and document your intent.
2026年7月31日7 min read
阅读文章 PFIC
Are Foreign Mutual Funds PFICs? What Expats Need to Know
Foreign mutual funds, UCITS, OEICs, and unit trusts inside ISAs are almost always PFICs. Learn why and what US expats should hold instead.
2026年7月31日7 min read
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PFIC Penalties: The True Cost of Getting It Wrong
PFIC excess distributions trigger interest charges, effective 50%+ tax rates, and $10,000 penalties per missed Form 8621. Learn the real cost of PFIC non-compliance.
2026年7月31日8 min read
阅读文章 Digital Nomads
Physical Presence Test for Digital Nomads
The Physical Presence Test requires 330 full days outside the US in a 12-month period. Learn day-counting methods, common mistakes, and how to track travel for digital nomads.
2026年7月31日8 min read
阅读文章 Tax Strategy
Renouncing U.S. Citizenship: Tax Questions to Resolve Before You Act
Renouncing U.S. citizenship is an immigration decision with a separate U.S. tax analysis. Learn how covered-expatriate status, Form 8854, assets, retirement accounts, and post-renunciation income fit together.
2026年7月31日6 min read
阅读文章 Digital Nomads
Self-Employment Tax for Digital Nomads
Digital nomads earning self-employment income face 15.3% US SE tax even if they exclude income under the FEIE. Learn Totalization Agreements and quarterly estimate strategies.
2026年7月31日8 min read
阅读文章 Tax Strategy
Subpart 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.
2026年7月31日8 min read
阅读文章 PFIC
What Is a PFIC? A Practical Guide for American Expats
Learn how the PFIC income and asset tests work, why many foreign pooled investments require review, and how Form 8621 treatment can differ by fund and election.
2026年7月31日7 min read
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