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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 a timely return can cost ECI deductions. File Form 1120-F when a foreign corporation has a US trade or business, certa...

An IRS audit trigger is a return feature that can lead to further review, such as a data mismatch or missing form. For 2025 expat returns filed in 2026, IRS audits may start through computer screening, information...

For the 2025 tax year, qualified education expenses depend on the benefit claimed. AOTC and LLC use credit rules, while 529 plans and the $2,500 student loan interest deduction use different tests. Certain foreign schools qualify only if they are eligible educational institutions. The ...

The GILTI tax – Global Intangible Low-Taxed Income – is a US minimum tax on the active earnings of foreign corporations controlled by US shareholders. The One Big Beautiful Bill Act renamed GILTI to “net CFC tested income” (NCTI) for tax years beginning after December 31, 2025, broadened the taxable base, and rai...

Most international wire transfers are not taxed as income. The transfer itself – moving your own money from one account to another – does not create an income tax liability, but a new 1% federal excise tax applies to certain cash-funded remittance transfers starting in 2026. What triggers IRS attention is the nature of the f...

Form W-8ECI is the IRS certificate a foreign person files to certify that their US-source income is effectively connected with a US trade or business – allowing that income to be taxed at regular graduated rates instead of the flat 30% FDAP withholding rate. Under IRC Section 864(c), income qualifies as effectivel...