Foreign Individuals with U.S. Tax Needs
U.S. Tax Services for Foreign Individuals with U.S. Tax Needs
Foreign individuals with U.S. financial interests—whether you live in the United States or abroad—may have U.S. tax and reporting obligations that are easy to overlook. We help you identify what applies, file the required returns and disclosures, and plan so that your U.S. activities are handled correctly from the start.
Who this service is for
- Nonresident aliens with U.S.-source income
- Foreign nationals living, working, or investing in the United States
- Foreign owners of U.S. real estate or rental property
- Foreign investors in U.S. stocks, bonds, or business interests
- Foreign persons starting or owning a U.S. business
- Individuals who need an ITIN or are subject to U.S. withholding
- Families with gifts, inheritances, or trust interests connected to the United States
U.S. tax matters we address
- Federal income tax returns (Form 1040-NR and related schedules)
- ITIN applications and renewals
- U.S. withholding, refunds, and treaty benefits
- U.S. real estate investments and rental-property reporting
- U.S. business income and entity reporting
- Foreign-owned U.S. LLC and corporation compliance (Form 5472)
- FBAR and Form 8938 for U.S. residents with foreign assets
- State and local tax obligations
- Gifts and estate-tax considerations for nonresidents
- Prior-year filings, amended returns, and IRS notices
Inside or outside the United States
You do not need to live in the United States to have U.S. tax needs. A foreign investor who owns U.S. real estate or receives U.S.-source income may have filing and withholding obligations. A foreign national moving to the United States may become a U.S. tax resident and face worldwide-income reporting. We work with clients in both situations, tailoring the scope to your residency status, income sources, and long-term plans.
Frequently asked questions
Do foreign individuals have to file a U.S. tax return?
It depends on your U.S. income, residency status, and treaty position. Nonresidents with U.S.-source income often must file Form 1040-NR. U.S. residents and certain electing individuals are taxed on worldwide income. We review your facts to determine what applies.
What is an ITIN and do I need one?
An Individual Taxpayer Identification Number (ITIN) is used by individuals who are not eligible for a U.S. Social Security Number but need to file a U.S. tax return or claim treaty benefits. We can assist with the application or renewal process.
I own U.S. real estate but do not live in the U.S. What are my obligations?
Rental income is generally reportable, and expenses such as management fees, repairs, depreciation, and property taxes may be deductible. Sales of U.S. real property by foreign persons are subject to FIRPTA withholding and specific reporting. We help you comply and plan around these rules.
Can treaty benefits reduce my U.S. tax?
The United States has income tax treaties with many countries that may reduce withholding or taxation on certain income. Claiming treaty benefits requires proper disclosure on the return or withholding forms; we help document the position correctly.
Discuss Your U.S. Tax Needs
U.S. tax compliance and planning for foreign individuals living, investing, owning property, or conducting business in or connected to the United States.