Core International Information Reporting & Compliance
FBAR (FinCEN 114) – Foreign Bank and Financial Account Reporting: Required for US persons with financial interest in or signature authority over foreign financial accounts if the aggregate value exceeds $10,000 at any time during the calendar year.
Form 8938 – Statement of Specified Foreign Financial Assets: Filed by US individuals (and certain domestic entities) holding specified foreign financial assets above certain thresholds. Requires careful coordination with FBAR filing requirements.
Form 5471 – Information Return of U.S. Persons With Respect to Certain Foreign Corporations: Required for US officers, directors, or shareholders of Controlled Foreign Corporations (CFCs). Filing requirements depend on specific filer categories; highly complex.
Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business: Required for US corporations that are at least 25% foreign-owned, or foreign corporations engaged in a US trade/business, to report related-party transactions.
Form 8865 – Return of U.S. Persons With Respect to Certain Foreign Partnerships: Used by US persons to report interests, acquisitions, dispositions, and transfers of property to foreign partnerships.
Form 8858 – Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs): Used by US persons that directly or indirectly own a foreign disregarded entity or operate a foreign branch.
Form 926 – Return by a U.S. Transferor of Property to a Foreign Corporation: Filed by US persons transferring cash or property to a foreign corporation in certain tax-free exchanges or reorganisations.
Form 3520 – Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts: Used to report transactions with foreign trusts, ownership of foreign trusts under the grantor trust rules, and the receipt of large gifts or bequests from foreign persons.
Form 3520-A – Annual Information Return of Foreign Trust With a U.S. Owner: Filed by a foreign trust that has at least one US owner to provide information about the trust's financial activity.
Outbound Tax Frameworks & International Tax Calculations
Form 8992 – U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI): Used by US shareholders of Controlled Foreign Corporations (CFCs) to calculate their GILTI inclusion and related tax liabilities.
Form 8993 – Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI): Used by domestic corporations to calculate deductions allowed under Section 250 for FDII and GILTI.
Form 8621 – Information Return by a Shareholder of a Passive Foreign Investment Company (PFIC) or Qualified Electing Fund: Filed by US persons who are direct or indirect shareholders of a PFIC. Tracks complex tax regimes including QEF elections, Mark-to-Market elections, and Section 1291 excess distributions.
Form 5713 – International Boycott Report: Filed by persons having operations in or related to a boycotting country to report participation in or cooperation with an international boycott.
Individuals, Expatriation, & Expats
Form 2555 – Foreign Earned Income: Used by US citizens or resident aliens living abroad to calculate the Foreign Earned Income Exclusion and the Foreign Housing Exclusion/Deduction. Requires passing the Bona Fide Residence or Physical Presence tests.
Form 8854 – Initial and Annual Expatriation Statement: Filed by individuals who have expatriated or terminated their long-term US residency status to determine if they are subject to the exit tax under Section 877A.
Form 1040-NR – U.S. Nonresident Alien Income Tax Return: Filed by nonresident alien individuals who engaged in a trade or business within the US or received US-source income.
Withholding Tax & Nonresident Compliance (Inbound)
Form 1120-F – U.S. Income Tax Return of a Foreign Corporation: Filed by foreign corporations to report income, gains, losses, deductions, and credits from US sources or income effectively connected with a US trade or business.
Forms 8804 / 8805 – Annual Return/Foreign Partner's Information Statement of Section 1446 Withholding Tax: Used to report and pay withholding tax on effectively connected taxable income (ECTI) allocable to foreign partners.
Form 1042 – Annual Withholding Tax Return for U.S. Source Income of Foreign Persons: Used by withholding agents to report tax withheld under Chapter 3 and Chapter 4 on US-source income paid to foreign persons.
Form 1042-S – Foreign Person's U.S. Source Income Subject to Withholding: Information return used to report US-source income payments made to foreign persons and the tax withheld on those payments.
Form 8288 / 8288-A – U.S. Withholding Tax Return/Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests: Used to report and transmit tax withheld under FIRPTA regulations upon the sale of US real estate by a foreign person.
Treaty Relief & Entity Classification
Form 8833 – Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b): Filed by taxpayers to disclose that they are claiming treaty benefits that override or modify the application of US tax laws.
Form 8832 – Entity Classification Election: Used by eligible entities to elect how they want to be classified for US federal tax purposes (e.g., corporation, partnership, or disregarded entity)—crucial for international tax planning ("check-the-box" rules).
Double Taxation Relief & Credits
Form 1116 – Foreign Tax Credit (Individual, Estate, or Trust): Claimed by individuals, estates, or trusts to reduce their US income tax liability by the amount of foreign income taxes paid or accrued.
Form 1118 – Foreign Tax Credit (Corporations): Used by corporations to compute the foreign tax credit allowed against their US corporate income tax liability.
Taxpayer Status Documentation & Certifications
Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals): Used by foreign individuals to certify non-US status and claim treaty benefits for withholding purposes.
Form W-8BEN-E – Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities): Used by foreign entities to certify their foreign status, FATCA classification, and eligibility for tax treaty benefits.
Form W-8ECI – Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States: Used by foreign persons or entities to certify that the income received is effectively connected with a US trade or business, exempting it from standard 30% withholding.
Form W-8IMY – Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting: Used by foreign intermediaries, flow-through entities, or withholding foreign partnerships/trusts.
Form W-9 – Request for Taxpayer Identification Number and Certification: Used to certify that a person providing a TIN is a US person (including resident aliens) and to avoid backup withholding; frequently audited during international withholding reviews.