International Tax

International Taxation - Tax Planning Resources, Guides & Tools 

News Alert! Taxpayers who need an Individual Taxpayer Identification Number (ITIN) can now visit a U.S.-based Certified Acceptance Agent (CAA) or a CAA located abroad. Visit IRS.gov/ITIN.

As both individual and business taxpayers conduct their affairs on a more global basis, CPAs have to be prepared to assist them, not only with their domestic tax requirements, but with their international tax needs as well. Below you will find checklists, practice guides, and more to help you serve your clients.

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Featured Resources

New! 2016 Foreign National Tools

ITIN Renewal Procedures and Guidance

This video provides information on the new renewal process for ITINs issued prior to 2013.

Report on Foreign Bank Account and Financial Accounts (FBAR)

Provides valuable resources, articles, and links to FBAR guidance.


Checklists, Practice Guides, and Templates
  • Brexit Resources for Tax Professionals: Helps you understand Brexit impacts on taxes, investments, and related international business issues.
  • International Individual Tax Loss Prevention : Highlights certain international tax areas applicable to individuals that represent potential trouble spots to practitioners.
  • Foreign Tax Withholding Guide : Assists practitioners in recognizing situations in which a client may need to address international taxation issues. 
  • Form 5472 Practice Guide : Assists practitioners in situations where U.S. taxpayers are involved with a 25% foreign-owned U.S. corporation, or foreign corporation engaged in a U.S. trade or business. 
  • Income Tax Treaties Checklist (available in Word and PDF
  • Individual Passive Foreign Investment Company (PFIC) Checklist (available in Word and PDF
  • U.S. Income Taxation of Expatriates Checklist (available in Word and PDF
  • Foreign Tax Credits Checklist (available in Word and PDF

Videos, Webcast Archives, and Other Media


Articles


External Resources

  • International Tax Topic Index: A gateway into the IRS Tax Map specifically designed for taxpayers with international filing requirements; gathers information in one place and contains topics across the IRS. 
  • IRS and FinCEN filing resources: Information from the IRS and the Financial Crimes Enforcement Network (FinCEN) to assist practitioners in the filing of Form 114, Report of Foreign Bank and Financial Accounts.

Learning

Online Webcasts 

Self-Study

  • International Taxation - Tax Staff Essentials: Overview to introduce U.S. tax implications for an entity that is contemplating, or already involved in, global enterprise, and for a foreign entity doing business in the U.S.
  • Taxation for Individuals Living Abroad: Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the U.S.
  • International Taxation: Obtain practical guidance on international tax terminology and regulations that apply to a U.S. entity involved in global operations or for a foreign entity doing business in the U.S.   

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Reviewed April 26, 2017

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