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.
- 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)
- Coming Soon - Check-the-Box Election Checklist
- Coming Soon - Transfer Pricing Checklist
- Coming Soon - Offshore Anti-Deferral Provisions Checklist
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
Edward R. Jenkins
Sean W. Mullaney
Bradley A. Rode
|We would also like to offer a special thanks to the following volunteers:
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
Kristin Esposito, Technical Manager