L-1 Substantial Presence Test: Common Filing Questions The Substantial Presence Test (SPT) is the mathematical formula the IRS uses to decide if an L-1 visa holder owes U.S. taxes...
L-1 Visa Tax Residency: What First-Time Filers Should Know Determining your tax residency as an L-1 visa holder is rarely as simple as counting the days you lived in...
 L-1 With Foreign Bonus: Worldwide Income Questions  Receiving an annual bonus from a foreign employer after moving to the U.S. on an L-1 visa is a common scenario. Because...
L-1 With Foreign Employer Benefits: U.S. Tax Review International assignments often come with attractive benefits packages, including housing allowances, cost-of-living adjustments, private health insurance, and company cars. While many...
L-1 With RSUs From Foreign Employer: Reporting Review Transitioning to the U.S. on an L-1 visa while holding Restricted Stock Units (RSUs) granted by a foreign parent company introduces...
L-1 With Global Compensation: U.S. Tax Residency Risk  Receiving multi-jurisdictional compensation while navigating an L-1 visa relocation exposes you to intricate IRS residency triggers. Many professionals assume that their...
L-1 With Indian Bank Accounts: FBAR and FATCA Questions Maintaining bank accounts in India—such as NRE, NRO, or resident savings accounts—after moving to the U.S. on an L-1 visa...
L-1 With Foreign Bank Accounts: First-Year Reporting Review Stepping into the U.S. tax system on an L-1 visa means your global financial footprint comes under regulatory review. Holding bank...
L-1 FBAR Threshold: Common Mistakes Filing the Foreign Bank and Financial Accounts (FBAR) report is one of the most critical compliance duties for L-1 visa holders. Unfortunately, widespread misunderstandings...
L-1 FATCA Form 8938 Threshold Questions Under the Foreign Account Tax Compliance Act (FATCA), L-1 visa holders with significant overseas assets must file IRS Form 8938 alongside their annual...