Whilst the first filing deadline for individual United States income tax returns has now passed, the Report of Foreign Bank Accounts (FBAR) is due for filing by 30 June and can now be filed online. The report, Form TD F 90-22.1, (Form) is filed separately to Form 1040...
IRS has published the list of forms affected by the early January changes to tax legislation. One of the forms is Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations which is one of the most common forms filed for United States...
Now that 2013 is almost here it is timely to review the various deadlines falling for United States income tax returns. Citizens and residents residing outside the United States are usually faced with additional disclosures which can often be required to be filed...
Just a reminder that if you are a US person with interests in any of the following entities: * trusts created outside the US, into which you have transferred assets, or * companies formed outside the US, of which you are a 10% or greater shareholder, or *...