Late QEF Election Granted to Married Couple Unaware of PFIC Status (PLR 202220014, February 2, 2022)
Taxpayers filed their U.S. federal income tax returns as a married couple filing jointly for the 5 years relevant to this letter ruling....
Late QEF Election Granted to Married Couple Unaware of PFIC Status (PLR 202220014, February 2, 2022)
2022 Update to the Form 14457, Voluntary Disclosure Practice Preclearance Request
Options for Noncompliance with US Foreign Reporting Obligations
Penalties for Non-willful Violations of FBAR Filings must be Assessed on a Per Form Basis
Don't Forget to Report Foreign Gifts and Inheritances