For United States citizens and green-card holders living outside the country, the filing obligation travels with the passport. These guides cover the return from abroad, the exclusions and credits that keep most expats from paying twice, the information reports that carry the heaviest penalties, and the sequence in which to deal with a missed year.
US Expat Taxes — 4 in-depth guides
Do US Citizens Living Abroad Pay Taxes? The Real Answer
US citizens abroad file for life — and most owe little or nothing once the relief is claimed. Who is caught, what gets filed, when expats genuinely owe, and the way back if you never filed.
What Is a Dual Status Alien Spouse
What is a dual status alien spouse — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
Do Americans Pay More Taxes Than Canadians
Do americans pay more taxes than canadians — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
When Do Expats Have to File Taxes
When do expats have to file taxes. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
Other topics Tax Treaties, Foreign Income Basics, Foreign Tax Credit, Working Across Borders, Cross-Border Basics.
Files that look like this one
Years-abroad American's catch-up route chosen on where they actually lived
An American who had lived abroad for years without filing needed to choose between the domestic and offshore catch-up routes based on where they actually lived during the missed years. We reviewed the client's residence history during those years and confirmed which route the facts actually supported.
Dual-status spouse's transition-year filing status determined before filing
A dual-status alien spouse needed their filing status for the transition year determined correctly before either the resident or non-resident portion of the return was prepared. We reviewed the transition dates and confirmed the correct status for each portion of the year before the return was assembled.
Single remote hire's state registration threshold checked against actual activity
A Canadian employer whose single remote employee triggered a US state registration needed that state's specific threshold checked against the employee's actual activity there before registering. We reviewed the employee's role and activity against the state's own threshold and confirmed the registration the company actually needed.
Catching Up From Inside the United States
The domestic route suits a filer who was resident in the US through the missed years, and it differs from the offshore one in what it asks for and what it costs. Choosing between them before anything is filed is the whole engagement.
Read how this one runsOne Employee in a State Nobody Had Registered In
A single person working from home can create payroll registration, withholding and sometimes an income tax filing for the company in that state. The review measures activity against each state's own threshold.
Read how this one runsA Canadian Employer With Staff in the United States
Employing someone in the US creates federal and state obligations that begin with registration, not with the first return. Which states are engaged is decided by where the work happens rather than where the company is.
Read how this one runsA Clean History Used to Remove a First Penalty
An administrative waiver can remove a first failure where the filing and payment record supports it, and it is spent once used. Whether to claim it now or keep it for a heavier year is a judgement made with the whole file in view.
Read how this one runsA Disclosure Where the Facts Were Not Innocent
Where non-compliance was not inadvertent, the certification-based routes are unavailable and a different practice applies, with its own protections and its own price. Establishing which side of that line the facts fall on is done before contact is made.
Read how this one runsAll case studies — every published engagement in one place.
Core International & Cross-Border Tax Services
Strategy and compliance for income, assets and families spread across borders.
Industries & Client Types We Serve Worldwide
- Foreign VAT / GST / sales tax registrations
- Marketplace withholding reviews
- Inventory nexus & PE analysis
- Multi-currency books reconciled
- Cross-border revenue sourcing & withholding
- IP structuring with real substance
- Equity for cross-border teams
- U.S. expansion: entity & PE setup
- Reg 105 / 102 waivers
- Permanent establishment risk
- Partner mobility planning
- Cross-border withholding recovery
- Section 216 rental returns
- FIRPTA withholding recovery
- Section 116 clearance
- Treaty credit optimization
- Transfer pricing documentation (s.247)
- Customs value vs transfer price
- Foreign affiliate reporting (T1134)
- Country-by-country reporting
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
- Residency analysis before moving
- Employer payroll exposure
- Totalization & social security
- Foreign tax credits
Holding structures live or die on treaty access, beneficial ownership and substance — the MLI's principal-purpose test now sits over every arrangement.
A holding structure is only as good as its reporting. Foreign affiliates, accrued passive income and distributions each carry their own return, and the penalties on those attach to the form rather than to any tax being owed — so a structure that saves tax can still cost money if the information returns are late.
- Treaty access & PPT reviews
- FAPI & surplus computations
- Withholding-efficient routing
- Governance & substance
