U.S. International Taxation
About this site:
A practical reference built from professional experience, training materials, and real-world international tax cases.
This website is designed as a practical reference tool to assist with U.S. international tax reporting requirements and related forms. It is based on training materials developed for international taxation training sessions, combined with ongoing research and real-world case experience.
To get started, select the type of foreign transaction or activity that applies to you from the guide below. You will be directed to the relevant section, where you can find the applicable forms, reporting requirements, and detailed guidance.
Choose your foreign transaction or activity:
I had financial accounts or assets outside the United States
I received gifts or inheritance from a foreign entity
I made gifts or transferred assets to a foreign person or entity
I own foreign mutual funds, ETFs, or other investments that may be classified as PFICs
I own a foreign entity treated as disregarded for U.S. tax purposes (e.g., certain single-member entities)
I created, transferred assets to, am a beneficiary of, or am treated as the owner of a foreign trust organized outside the United States
“I own an interest in a partnership organized outside the United States
“I own shares in, or have ownership interest in, a foreign corporation
I had an U.S. disregarded entity with foreign owner
I had an U.S. partnership with foreign owners
I had an U.S. C Corp with foreign shareholders
Table of Contents:
Reporting of foreign financial assets (FBAR, 8938), transfers of value (gifts received or made - 3520), and passive ownership interests (PFIC/8621)
1.5 FATCA
1.6 Tables and Additions
1.7 8993 Calculator
1.8 Gadgets: P&L to 1120, Act 60 PR calculator
Navigation:
Within each section on the site, information is presented in a flashcard format. Each flashcard is tied to a specific triggering condition.
The front outlines the relevant fact pattern or ownership threshold, while the back identifies the required IRS form or forms, followed by a brief explanation and key considerations.
In addition to basic form navigation, the site also incorporates broader context relevant to international taxation, including explanations of underlying rules, common fact patterns, and practical considerations that impact reporting and compliance.
Additional topics, including specialized regimes such as FATCA and other complex or developing areas, will be added over time to further expand both the technical depth and practical usefulness of the guide.