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Articles of Interest
U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad.

Business Structures

When beginning a business, you must decide what form of business entity to establish.

How Does the IRS Contact Taxpayers

When the IRS needs to contact a taxpayer, the first contact is normally by letter delivered by the U.S. Postal Service.

Expatriation Tax

The expatriation tax provisions under Internal Revenue Code (IRC) sections 877 and 877A apply to U.S. citizens who have renounced their citizenship and long term residents (as defined in IRC 877(e)) who have ended their U.S. resident status for federal tax purposes. Different rules apply according to the date upon which you expatriated.

What is Taxable and Nontaxable Income?

You can receive income in the form of money, property, or services.


U.S. Government Civilian Employees Stationed Abroad

1.  U.S. Government Civilian Employees Working Overseas.


Individuals Living or Working in U.S. Territories

An individual who has income from Guam, the Commonwealth of the Northern Mariana Islands (CNMI), American Samoa, the U.S. Virgin Islands or Puerto Rico will probably have to file a tax return with the tax department of one of these territories.

Summary of FATCA Reporting for U.S. Taxpayers

Reminder: You may have to report information about foreign financial assets and accounts.


Report of Foreign Bank and Financial Accounts (FBA...

If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, exceeding certain thresholds, the Bank Secrecy Act may require you to report the account yearly to the Department of Treasury by electronically filing a Financial Crimes Enforcement Network (FinCEN) 114, Report of Foreign Bank and Financial Accounts (FBAR).


Business Taxes

The form of business you operate determines what taxes you must pay and how you pay them. The following are the five general types of business taxes.

Tax Scams / Consumer Alerts

In recent years, thousands of people have lost millions of dollars and their personal information to tax scams and fake IRS communication.