Tax Blog
Plain-English notes on the parts of US international tax that most often catch people out. General information, not advice for your specific situation.
Latest articles
IRC §911: calculating the exclusion
Part three: the housing cost amount, the stacking rule that keeps your remaining income in higher brackets, and why the FEIE never removes self-employment tax.
IRC §911: qualifying for the exclusion
Part two: establishing a foreign tax home, avoiding the "abode" trap, and satisfying either the Bona Fide Residence or Physical Presence Test.
IRC §911 foundations: tax home, earned income and partnerships
Part one of our series on the Foreign Earned Income Exclusion: what actually counts as "foreign earned income," and why the answer is narrower than most people expect.
The $15 million tax break: a guide to QSBS after the OBBBA
IRC §1202 lets founders, early employees and investors exclude millions in federal capital gains tax — and the OBBBA has just made it more generous.
Navigating your US move: proactive tax planning for immigrating individuals
The US taxes its residents on worldwide income. Understanding when you become one — and what that triggers — is the difference between a smooth move and a costly surprise.
US partner in a foreign partnership?
How the US classifies your foreign entity determines everything that follows — including whether you file Form 8865, 5471 or 8858.
A loan from — or an A/P to — your foreign sub can trigger US tax
An unpaid intercompany invoice, a simple loan, or a guarantee can all unintentionally trigger a taxable deemed dividend under IRC §956.
More on the way. We publish as we go, and the §911 series will continue. If there's a cross-border topic you'd like covered, tell us — reader questions set the queue.
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