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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. ...

IRS Constructive ownership rules: A complete guide for US expats (2026)

Constructive Ownership is more than a technical tax term – it is the way the IRS prevents taxpayers, corporations, and foreign companies from sidestepping reporting thresholds. This guide tells you about how these ...

Section 367 foreign transfer tax rules: What US taxpayers must know in 2026

Section 367 can turn an otherwise tax-free corporate exchange into a taxable event when a US person moves property, stock, or intangible assets across the US border. For a transfer completed in 2025, the reporting may in...