Forms 1040 due June 15 for Americans Living Abroad





- May 24, 2022
- 2 min
Late QEF Election Granted to Married Couple Unaware of PFIC Status (PLR 202220014, February 2, 2022)


- May 11, 2022
- 1 min
Deductions are Allocated and Apportioned in Classes Existing in Year Taken (AM 2022-001, 5/6/2022)


- Apr 26, 2022
- 4 min
Manual Update: OECD BEPS and New IRS Practice Unit on CbC Reporting


- Feb 24, 2022
- 1 min
2022 Update to the Form 14457, Voluntary Disclosure Practice Preclearance Request


- Jan 27, 2022
- 1 min
New IRS Practice Unit on Foreign Tax Credits and Flow-Thru Entities


- May 6, 2021
- 1 min
IRS Issues Proposed Regulations on Withholding for Foreign Investors in Qualified Opportunity Funds


- May 4, 2021
- 1 min
Additional Drafts of 2021 Schedules K2 and K3 Released


- Apr 1, 2021
- 2 min
Certification of ‘Seriously Delinquent Tax Debt’ Does Not Violate Due Process Nor Human Rights


- Mar 30, 2021
- 1 min
IRS Resumes Certification of Tax Debt to State Department (March 14,2021)


- Mar 23, 2021
- 3 min
Late Relief Granted for Late Filing of Entity Selection Form 8832 (Ruling 202111010)


- Mar 23, 2021
- 1 min
The Impact of TCJA’s Repeal of the §958(b)(4) ‘Downward Attribution Rule’


- Mar 11, 2021
- 3 min
New Categories of Filers on the 2020 Form 5471


- Mar 9, 2021
- 4 min
Options for Noncompliance with US Foreign Reporting Obligations


- Mar 4, 2021
- 2 min
The Filing Status Options for a US Resident with a Non-Resident Alien Spouse


- Mar 2, 2021
- 2 min
IRS Releases Housing Cost Amounts Eligible for Exclusion or Deduction for 2021 (Notice 2021-18)


- Feb 25, 2021
- 1 min
Illinois Releases Proposed 2022 Budget which Decouples FDII and the GILTI Deduction


- Feb 23, 2021
- 3 min
President Biden's Proposed International Tax Changes


- Feb 16, 2021
- 2 min
Covid-19 Guidance Regarding Foreign Branches


- Feb 16, 2021
- 2 min
Final Regulations Issued on Sourcing Rules for Sales of Inventory Property (T.D. 9921)