Form 5472 Foreign-Owned LLC Reporting
Form 5472 is a critical reporting requirement for foreign-owned US entities, yet it’s often overlooked or misunderstood. This guide walks you through when filing is required, what counts as a reportable transaction, and how to avoid costly penalties.
GILTI Tax Explained for US Expats
GILTI tax is a key rule affecting US owners of foreign corporations, and it can significantly impact how income is taxed. This guide breaks down how GILTI is calculated, who it applies to, and what you need to do to stay compliant.
Form 8865 Filing Requirements (2026 Guide for US Expats with Foreign Partnerships)
Foreign partnership reporting is one of the most commonly overlooked areas of US international tax compliance. Many US taxpayers operate businesses or hold investments abroad through partnerships without realizing they have filing obligations.
Controlled Foreign Corporation (CFC) Rules Explained for US Expats
Controlled Foreign Corporation rules are a core part of US international tax compliance, yet many taxpayers are unaware that they apply to them. If you own or are involved in a foreign company, you may already be subject to CFC reporting and taxation.
Form 5471 Filing Requirements
Form 5471 is one of the most complex reporting requirements for US expats with foreign corporations. This page brings together everything you need to understand your filing obligations, from determining your category to navigating GILTI, Subpart F, and key deadlines, so you can stay compliant and avoid costly penalties.
Foreign Business Reporting for US Expats
US expats who own or operate businesses abroad must comply with strict IRS reporting rules. This guide explains foreign business reporting requirements, including Forms 5471, 8865, 8858, and 5472, along with CFC, GILTI, and penalty risks, so you can stay compliant and avoid costly mistakes.
