Articles

Expat payroll explained: How expatriate payroll works and what employers and employees must know in 2026

Moving an employee abroad can put the same compensation into 2 tax and payroll systems. For the 2025 tax year filed in 2026, US employers and expat employees may need to coordinate home-country payroll, host-country withholding, Social Security coverage, Form W-2 reporting, and the employee’s US Form 1040. The result depends on wh...

Business bank account for non-US residents: How to open a US account in 2026

A business bank account for non-US residents is possible in 2026, but approval depends on the provider. A foreign founder can apply to certain US fintech platforms with a US-registered company, EIN, passport, formation records, and acceptable address documentation, while individual providers may impose SSN, country, or operating-presence ...

Form 6166: How to get your IRS US tax residency certificate

Form 6166 is the IRS-issued certificate that confirms US tax residency for a stated period and can support treaty relief, foreign withholding refunds, VAT claims, and other foreign filings. You request the certificate by filing Form 8802 rather than completing IRS Form 6166 yourself. For applications postmarked on or after October 1, 20...

Form 8832 check-the-box election for foreign entities

A check the box election lets an eligible business entity choose how the IRS classifies it for US federal tax purposes. Using Form 8832, an eligible entity can elect treatment as a corporation, partnership, or entity disregarded as separate from its owner. The election does not change the entity’s legal status under lo...