Andrew Coleman
- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
IRS Form 5472: Filing requirements, instructions, and penalties
IRS Form 5472 is an information return required under IRC §6038A and §6038C. A US corporation with 25% or more foreign ownership – and any foreign-owned single-member LLC classified as a disregarded entity – must file Form 5472 for each tax year in which re...
Controlled Foreign Corporations (CFCs): Definition, rules, and tax implications
Running a business in another country can feel exciting and confusing. Tax rules from the US still apply, even when the company is formed overseas, and some of those companies fall under a special label called a controlled foreign corporation (CFC). A controlled foreign corporation can cause a US shareholder to include certain income cu...
W-8 vs. W-9: which tax form do you need as an expat?
The form you need depends on whether you are a US person for tax purposes or a foreign person, not on whether you live outside the US. That single rule resolves most W-8 vs. W-9 confusion before you go any further. Quick answer: US person (citizen, green card holder, resident alien, domestic entity) si...
Tax Forms 8805 & 8804: Foreign Partner's Information Statement of Section 1446 Withholding Tax
For the 2026 filing year, based on 2025 income, partnerships with foreign partners must act as withholding agents on effectively connected taxable income, or ECTI, under section 1446. That filing job now sits alongside the separate 10% transfer-withholding rules under section 1446(f), which apply when a foreign partner sells a partnership interes...
IRS streamlined domestic offshore procedures: complete 2026 guide
SDOP at a glance: ...
Form 1120-F: Complete guide for foreign corporations in the US
The IRS currently estimates the average burden for taxable corporations, including Form 1120-F filers, at about 90 hours – and that figure doesn't account for the cost of getting it wrong. For foreign corporations doing business in the US, precision in separa...