U.S. tax for global professionals — done by people who actually understand it.
Whether you're a U.S. citizen earning in London, a Singapore-based founder with U.S. customers, a green-card holder considering renunciation, or a foreign national arriving on an L-1 — the U.S. tax system reaches you. We handle FEIE, FTC, treaty positions, FBAR, Form 8938, PFIC, totalization, and exit tax with the same workpaper rigor we apply to every domestic engagement.
Cross-border tax, end to end.
- Form 1040 + Form 2555 (FEIE) and/or Form 1116 (FTC) — modeled both ways
- Tax-treaty positioning, including treaty tie-breaker, savings clause, and Form 8833 disclosure
- FBAR (FinCEN 114) and Form 8938 (FATCA) reporting
- PFIC analysis and Form 8621 reporting (mark-to-market vs. QEF election)
- Foreign-trust, GILTI, Subpart F, and Form 5471/8865 controlled-entity reporting
- Section 988 currency gain/loss and foreign mortgage analysis
- Totalization-agreement treatment of self-employment social-tax
- Streamlined Filing Compliance Procedures for non-willful prior-year exposure
- Exit-tax planning under §877A for covered expatriates
- Inbound planning for foreign nationals: residency starting/ending dates, treaty exemptions, ITIN applications
Cross-border tax punishes generalists. The penalties are not theoretical.
FBAR civil penalties start at $10,000 per non-willful violation and can run six figures. PFIC default treatment can convert a 10% mutual-fund gain into a 50%+ tax. The expat preparer market is small for a reason — the work requires real specialization.
FEIE vs. FTC, modeled in dollars
Most expats default to one or the other. The right choice depends on country, family situation, retirement contributions, and child credits. We model both — and switch when it pays.
Treaty positions, properly disclosed
Tax treaties can save five or six figures — but only if you take the position correctly and disclose it on Form 8833 where required. We document both sides of every treaty claim.
PFIC, before it punishes you
Foreign mutual funds, ETFs, and most non-U.S. pooled investments are PFICs. Default §1291 treatment is brutal. A timely QEF or mark-to-market election usually fixes it. We assess every account.
Streamlined compliance
If you're a U.S. person who hasn't been filing while abroad, Streamlined Filing procedures can bring you current with no penalty for non-willful conduct. We assess eligibility and prepare the package.
Inbound planning
The year you become a U.S. tax resident is the most important planning year of your U.S. tax life. Pre-residency basis steps, account positioning, and trust review can save enormous amounts later.
Exit-tax modeling
If renunciation is on the table, the §877A mark-to-market is the central question. We model the exposure across asset classes and identify pre-expatriation moves that materially reduce it.
Built for people who live across borders.
Americans abroad
U.S. citizens and green-card holders living in the UK, EU, UAE, Singapore, Israel, Switzerland, Hong Kong, Australia, Latin America. Annual returns, FBAR, FATCA, treaty positioning.
Founders building globally
U.S. founders running businesses incorporated abroad — or foreign founders with U.S. customers and operations. CFC, GILTI, PFIC, transfer-pricing basics.
Inbound executives
L-1, O-1, H-1B, E-2, EB-5 arrivals. Residency determination, treaty exemptions, equity-comp sourcing across countries, planning for the first U.S. tax year.
Dual citizens & accidental Americans
People who discovered they were U.S. taxpayers without realizing it. Streamlined Filing Compliance, prior-year cleanup, and a long-term plan.
Pre-expatriates
Considering renunciation of U.S. citizenship or long-term green-card relinquishment. Exit-tax modeling, asset positioning, and the multi-year run-up.
Cross-border investors
U.S. persons with foreign brokerage, foreign rental property, foreign pensions, or foreign trusts. Coordinating §911, §901, §988, and Form 8938 in one return.
Three patterns we see most.
Annual expat return
Form 1040 with FEIE/FTC modeling, FBAR, Form 8938, PFIC reporting, and treaty positions. State return wound down where applicable. Usually filed by the June 15 expat extension.
Streamlined cleanup
Three years of delinquent returns plus six years of FBARs, prepared and submitted under Streamlined Foreign Offshore. Includes the non-willful certification and post-filing monitoring.
Pre-arrival or pre-exit planning
Multi-month planning ahead of becoming or ceasing to be a U.S. tax resident. Basis steps, account restructuring, gift timing, treaty positioning, and a written runway document.
Most-asked questions from cross-border clients.
Do I still have to file a U.S. tax return if I live abroad?
Yes. The United States taxes citizens and green-card holders on worldwide income regardless of residence. You may owe little or nothing after FEIE or foreign tax credits, but the filing obligation remains. Failure to file leaves you exposed to FBAR, FATCA, and information-return penalties that can dwarf any underlying tax.
Should I use the Foreign Earned Income Exclusion or Foreign Tax Credit?
It depends on country, income type, and family situation. FEIE excludes up to the annual limit of foreign-earned wages but disqualifies you from certain credits and limits retirement-plan contributions. FTC uses tax paid abroad as a dollar-for-dollar credit and often produces a better result in higher-tax countries. We model both, in dollars, before recommending — and switch year-to-year when it makes sense.
What is FBAR and do I need to file it?
FBAR (FinCEN Form 114) reports foreign financial accounts when the aggregate value exceeds $10,000 at any point in the calendar year. Penalties for non-filing are severe. We assess your account profile, prepare current-year filings, and use Streamlined Procedures to bring you current if you've missed prior years.
I have a foreign mutual fund or ETF. Is that a problem?
Almost certainly a PFIC. Default §1291 treatment converts long-term gain into ordinary income with an interest charge — the effective rate can exceed 50%. A timely QEF or mark-to-market election usually fixes it; sometimes restructuring the holding does. We assess every foreign holding.
I'm thinking about renouncing U.S. citizenship. What's the tax exposure?
Covered expatriates face a §877A mark-to-market exit tax on appreciated assets above the lifetime exclusion. Pre-renunciation planning — basis steps, gift timing, account positioning, retirement-plan treatment — can dramatically reduce the bill. We coordinate with your immigration attorney across the multi-year runway.
I'm moving to the U.S. on an L-1. When does the clock start?
Your residency start date is generally the first day you're present in the U.S. that year, once you meet the substantial-presence test. Pre-arrival planning — capital-gains realization, foreign-pension review, foreign-trust review — done before that date can save substantial tax later. Don't wait until April.
Do you handle state returns for someone living abroad?
Yes — and often the state question is the bigger one. New York and California don't release residents easily. We handle the wind-down filings, domicile documentation, and the residency audit defense if it ever lands.
Cross-border tax should not be a black box.
One credentialed team, written workpapers, every position documented. Whether you're abroad, arriving, or planning to leave — start with a discovery call.