Scope of Services
U.S. international tax reporting and compliance preparation
and review with U.S. federal income tax returns:
- Forms 5471, 926, and 8992 to report ownership
and income of foreign corporations - Form 8993 to report FDII and GILTI deductions
- Form 5472 reportable transactions with related parties
of reporting corporations - Form 8865 to report ownership of foreign partnerships
- Form 8858 to report ownership of foreign disregarded entities
and foreign branches - Form 8621 to report passive foreign investment companies (PFICs)
- Form 8832 check-the-box entity classification election
- Form 8833 treaty-based tax return position disclosure
- Forms 8804 and 8805 foreign partner withholding tax
with Form 1065 partnership tax returns - Schedules K-2 and K-2 with Forms 1065 (partnerships and LLCs),
1120S (S corporations), and 8865 (foreign partnerships) - Forms 1116 and 1118 foreign tax credits of U.S. individuals
and U.S. corporations - Forms 1042/T/S U.S. nonresident withholding tax return
and foreign payee statements - Forms 3520 and 3520-A reporting with respect to foreign trusts
and foreign gifts - Form 5713 international boycott report
- Form 1120-F foreign corporation income tax return
- Form 1040-NR nonresident individual income tax return
- Form 2555 foreign earned income exclusion of U.S. individuals
- Form 8233 withholding tax exemption for nonresident individual personal services
- Forms 8288, 8288-A, 8288-B to report FIRPTA withholding tax
and exemption - Form 8840 closer connection exception statement
for nonresident individuals - Form 8843 statement for exempt individuals
- Form 8854 initial and annual expatriation statement
- Form 8938 to report specified foreign financial assets
- FinCEN Form 114 Foreign Bank Account Report (FBAR)
U.S. federal and state tax income return preparation,
review, and e-filing for U.S. businesses and individuals:
review, and e-filing for U.S. businesses and individuals:
- Form 1120 U.S. C corporation income tax return
(non-consolidated) - Form 1120S U.S. S corporation tax return
- Form 1065 U.S. partnership or multi-member LLC
tax return - Form 1040 U.S. individual income tax return
U.S. tax consulting, planning, structuring, modeling, and other services:
- U.S. businesses with cross-border international employees
and independent contractors - U.S. businesses with M&A international tax due diligence
- U.S. businesses and individuals with outbound activities
and foreign subsidiary companies in foreign countries - Foreign businesses and individuals with inbound activities
and U.S. companies in the United States - U.S. shareholders of controlled foreign corporations (CFCs)
including Subpart F income, GILTI, foreign tax credits,
I.R.C. section 962 election for U.S. individual shareholders,
ownership attribution and CFC status - U.S. nonresident withholding tax exemptions
under U.S. income tax treaties with foreign countries - Other U.S. tax services, as requested
- U.S. Commerce Department Bureau of Economic Analysis (BEA)
reporting for inbound foreign investment in the United States
and outbound U.S. investment in foreign countries
