How to File IRS Form 1040-NR for 2022 with Form 8833 Treaty Benefits
Nonresident taxpayers with U.S. source income may be required to file Form 1040-NR. In some cases, they can also claim tax treaty benefits using Form 8833.
How to File IRS Form 1040-NR for 2022 – U.S. Rental Property with Section 871(d) Election
Nonresident taxpayers with U.S. source rental income generally have to file Form 1040-NR. Those taxpayers can also make a special election to pay tax on net rental profits under Section 871.
US Tax Issues for F-1 Student Visa Holders
When an individual moves to the United States on a work visa, they are generally treated as a U.S. taxpayer and must comply with the same obligations as U.S. citizens. This article discusses the U.S. tax issues for F-1 student visa holders.
US Tax Issues for B-2 Visa Holders
When an non-U.S. individual is physically present in the United States for a certain amount of days, they are generally treated as a U.S. taxpayer and must comply with the same obligations as U.S. citizens. This article discusses the U.S. tax issues for B-2 visa holders.
Delaware LLC Non-US Ownership – What Filings are Required?
Virtually anyone can open a Delaware LLC. When a Delaware LLC is opened by a non-U.S. person, their filing obligations are slightly different from U.S. owners.
IRS Form 8802 – Application for US Residency Certificate
A business or individual may have to prove they are a U.S. tax resident to a foreign governmental organization. The Form 8802 can be filed to receive a certificate of U.S. tax residency.
Can a Non-US Person Buy US Real Estate?
The U.S. real estate market is an attractive investment opportunity for many non-U.S. individuals and businesses. This article and video discuss the rules and tax implications for non-U.S. investors in U.S. real property assets.