H-1B Filing Form 1040 for First Time After F-1 Transitioning from an F-1 student visa to an H-1B specialty occupation visa fundamentally changes how the IRS views your residency...
H-1B Dual-Status Tax Return: When It May Apply A dual-status tax return applies when an individual is both a non-resident alien and a resident alien for tax purposes in...
H-1B Substantial Presence Test: Common Questions Determining your legal tax residency as an H-1B visa holder depends on the IRS Substantial Presence Test. Crossing the physical presence threshold transforms...
F1/OPT Students and Chit Funds: Are You Even a US Tax Resident Yet? For many F1 students and those on Optional Practical Training (OPT), the U.S. tax system feels...
Ultimate Compliance Calendar for Foreign-Owned LLC Partnerships Compliance for a foreign-owned Multi-Member LLC (MMLLC) is a year-round commitment. Under the One Big Beautiful Bill Act (OBBBA), the IRS has...
The IRS Wants Your K-1, Don’t Miss the Partnership Deadline If you are a member of a U.S. partnership, the Schedule K-1 is your most important tax document. It...
IRS Rules for Nonresident Aliens in U.S. Partnerships For a Nonresident Alien (NRA), joining a U.S. partnership isn’t just an investment; it’s a tax event. Unlike owning shares in...
The Foreign Owner’s Guide to Form 1065 and Schedule K-1 For a foreign investor, the U.S. Multi-Member LLC is a “pass-through” entity, but the paperwork is anything but transparent....
Foreign-Owned SMLLCs: All IRS Compliance Deadlines For a foreign owner of a U.S. Single-Member LLC (SMLLC), “disregarded” does not mean “invisible. “The IRS has ramped up its automated enforcement...
F1/OPT Students and NRO Fixed Deposits: Are You Even a US Tax Resident Yet? Starting your career on OPT or STEM Extension is a major milestone, but it also...