Andrew Coleman

For 2026 payer documentation tied to 2025 payments, Form W-9 is for US persons, while the W-8 series documents foreign status. The main ECI certificate is W-8ECI, used by a foreign beneficial owner to claim that specified...

Remote work does not automatically move your wages out of your employer’s state for income-tax purposes. In 2026, New York, Pennsylvania, Delaware, Connecticut, New Jersey, and Nebraska each have rules or statutory provisions that can affect the sourcing of remote employee compensation, although the tests differ sharply by state. ...

US persons can fall into 5 main Form 5471 filer categories, with Categories 1 and 5 divided into subcategories. Officers, directors, shareholders, and controlling owners can have different filing obligations, and the correct classification determines which Form 5471 schedules and statements must accompany the annual US return....

Form 8865 is an information return that US persons file to report interests in foreign partnerships. It is attached to your US tax return – not filed by the partnership itself – and is due on the same date as that return, including extensions. The form covers four filer categories, each with its own schedules, triggers, and ...

Quick answer: Form 5471 Schedule O reports specified organization, reorganization, stock acquisition, and stock disposition events involving a foreign corporation under IRC Section 6046. Category 2 and Category 3 filers use different parts of the schedule, and the principal ownership threshold is generally 10% by vote or value.</...

Schedule M of Form 5471 reports specified transactions between a controlled foreign corporation and certain US persons or related entities. For a calendar-year CFC’s 2025 tax year filed in 2026, the current Schedule M remains the December 2021 revision, while the governing Form 5471 instructions are dated December 2025. As of Octo...