International Tax Resources

International Tax Guidance for U.S. Taxpayers, Expats, and Global Businesses

International tax compliance can involve complex reporting requirements for U.S. citizens, green card holders, U.S. residents, nonresident taxpayers, and businesses with foreign financial accounts, investments, income, or ownership interests.

Z-Tax & Accounting provides educational resources and professional guidance on international tax matters, including foreign account reporting, expatriate taxation, foreign investments, tax treaties, offshore compliance, and foreign business reporting.

Explore our international tax resources below to learn more about specific reporting requirements and compliance topics.

FBAR Filing Resources

U.S. persons with foreign financial accounts may have FBAR reporting obligations when account balances exceed applicable thresholds.

Our FBAR resources explain:

• Who must file an FBAR
• Foreign account reporting requirements
• FBAR filing deadlines
• FBAR and Form 8938 differences
• Late filing and compliance options

Explore FBAR Filing Resources →

Form 8938 Foreign Asset Reporting Resources

Certain taxpayers with foreign financial assets may have additional reporting requirements under FATCA.

Learn about:

• Form 8938 filing requirements
• Foreign asset reporting thresholds
• FATCA reporting rules
• Differences between FBAR and Form 8938

Explore Form 8938 Resources →

PFIC & Foreign Investment Resources

Foreign investments may create complex U.S. tax reporting obligations, including potential PFIC reporting requirements.

Resources include:

• What is a PFIC?
• Form 8621 reporting requirements
• Foreign mutual funds and investment accounts
• PFIC taxation considerations

Explore PFIC & Foreign Investment Resources →

Expat Tax Resources

U.S. citizens and residents living abroad may still have U.S. tax filing obligations.

Learn about:

• U.S. tax filing requirements for expats
• Foreign Earned Income Exclusion
• Foreign Tax Credit
• Moving overseas and returning to the United States
• International tax planning considerations

Explore Expat Tax Resources →

Nonresident Tax Resources

Foreign nationals and nonresident taxpayers may have U.S. filing obligations depending on their income and activities.

Resources include:

• Form 1040-NR filing requirements
• U.S. source income taxation
• Tax treaty benefits
• ITIN requirements
• Nonresident tax considerations

Explore Nonresident Tax Resources →

U.S. Tax Treaty Resources

Tax treaties may affect how certain types of income are taxed and help prevent double taxation.

Learn about:

• How U.S. tax treaties work
• Treaty benefits for taxpayers
• Residency and income sourcing issues
• Country-specific treaty considerations

Explore U.S. Tax Treaty Resources →

Foreign Business Reporting Resources

U.S. taxpayers with ownership interests in foreign businesses may have additional reporting requirements.

Resources include:

• Form 5471 reporting
• Form 5472 reporting
• Form 8865 reporting
• Form 8858 reporting
• Foreign entity compliance considerations

Explore Foreign Business Reporting Resources →

Offshore Compliance & Disclosure Resources

Taxpayers who have not properly reported foreign accounts, assets, or income may have compliance options available.

Resources include:

• Streamlined Filing Compliance Procedures
• Streamlined Domestic Offshore Procedures (SDOP)
• Streamlined Foreign Offshore Procedures (SFOP)
• Delinquent FBAR procedures
• Correcting prior international tax filing issues

Explore Offshore Compliance Resources →

Foreign Gifts, Trusts & Estate Resources

Foreign gifts, inheritances, and trusts may create additional U.S. reporting obligations.

Resources include:

• Foreign gift reporting
• Form 3520
• Foreign trust reporting
• Form 3520-A
• International estate considerations

Explore Foreign Gifts, Trusts & Estate Resources →

Related Services

Z-Tax & Accounting provides international tax assistance for:

• FBAR Reporting
• Form 8938 Reporting
• PFIC Reporting
• Expat Tax Returns
• Nonresident Tax Returns
• ITIN Applications
• Tax Treaty Assistance
• Foreign Business Reporting
• Streamlined Filing Compliance Procedures

Contact Z-Tax & Accounting for assistance with international tax compliance matters and reporting requirements.