International Tax Resource Center 


    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. 

    In an effort to help practitioners navigate the complexities of international tax related topics and issues, we have launched a New International Tax Resource Center filled with guides and checklists related to a variety of international tax topics.

    We would like to extend a huge thank you to our volunteer members of the International Tax Technical Resource Panel (TRP) and related task forces for their time spent developing and reviewing the resources.

     

    Checklists

    • U.S. Income Taxation of Expatriates Checklist (available in Word and PDF)
    • Foreign Tax Credits Checklist (available in Word and PDF)
    • Income Tax Treaties Checklist (available in Word and PDF)
    • Foreign national products:
      • Non-resident Alien (NRA) Questionnaire
      • Form 1040NR Checklist (available in Word and PDF)
      • Flowchart for first year foreign nationals are in the U.S.
    • Individual PFIC Checklist (available in Word and PDF)

     

    Practice Guides

     

    Notice to Readers

    The international guides and checklists are designed as educational and reference material for the members of the Tax Section and others interested in the subject. They do not establish standards or preferred practices.

    Although much thought and effort have gone into the development of these resources, they are subject to change. These resources are issued as drafts only, and you retain responsibility for their final content. Please review them carefully and make any changes necessary for your specific use.

    If you are not a member and would like to take advantage of these resources you can join the Tax Section!

    2013 - 2014 International Tax Technical Resource Panel

    Christine Ballard, Chair
    Blake Vickers, Vice-Chair
    Michael Cornett
    Jose Murillo
    Edward R. Jenkins
    Sean W. Mullaney
    Phil Pasmanik
    Bradley A. Rode
    John Seibert
    Mark Wanek


    We would also like to offer a special thanks to the following volunteers:
    Laura Barooshian
    Joe Calianno
    Andy Mattson
    John Morris
    Caren Shein

    Along with members of the following:
    • PFIC Task Force
    • Foreign Nationals Task Force
    • Withholding Task Force
    • Foreign Tax Credit Task Force
    • Tax Treaties Task Force
    • Check-the-Box Task Force

    AICPA staff:
    Kristin Esposito, Technical Manager

    Terms of Use

    Access to the International Tax Resource Center is intended as an individual benefit of Tax Section membership. The International Tax Resource Center was created by and copyrighted to the American Institute of Certified Public Accountants, which reserves all rights. Except in the context of performing client services, reproduction, redistribution, republication or resale of this product by the member granted access is prohibited. Should AICPA omit or decline to enforce any aspect of these Terms of Use at any given time or instance, such non-enforcement does not constitute and should not be construed as a waiver of AICPA’s rights as to any other or future instance. For more information about the terms of use for International Tax Resource Center, or to request permission for a use which exceeds these limitations, please contact Licensing, Rights & Information Services, at 919.402.4031 or via copyright@aicpa.org.




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