- Exit tax planning
- International business tax
- Overseas tax obligations
- Tax compliance for expats
- Master's of Accounting, University of Kansas School of Business
Articles
Form 5471 categories of filers: Category 1–5 explained (2026)
The IRS sorts Form 5471 filers into five categories of filers – Categories 1 to 5, with subcategories 1a–1c and 5a–5c. Your category of filer decides whether you file at all, which schedules you complet...
Controlled foreign corporation (CFC): rules, definition, tax and reporting
A controlled foreign corporation (CFC) is a foreign corporation in which US shareholders – US persons who each own at least 10% of the vote or value – together own more than 50% of the total vote or value. If ...
Form 5471 instructions: filing requirements for US owners of foreign corporations
Form 5471 is an IRS information return that US citizens and residents file to report ownership in, control of, or an officer or director role in a foreign corporation. It is attached to your Form 1040 (or Form 1120) and ...
GILTI tax: Global Intangible Low-Taxed Income meaning, calculation, and examples
GILTI stands for global intangible low-taxed income. Despite the name, it is not limited to intangible income – it reaches most active business profits of a controlled foreign corporation (CFC). This guide explains GILTI as it appl...
Form 1120-F instructions for foreign corporations in the US
Form 1120-F is the US income tax return for a foreign corporation with specified US activity or income. For a 2025 calendar-year filer, the main 2026 deadline is April 15 with a US office or June 15 without one. Missing ...
Expat financial advisor: expert expat financial advice for Americans living abroad in 2026
An expat financial advisor specializes in the intersection of US tax law, foreign investment rules, and cross-border wealth management that standard domestic advisors are not equipped to handle. ...