Oct 22, 2018 | Firm Updates, International Tax
The IRS issues Individual Taxpayer Identification Numbers (ITINs) to individuals who are required to have a U.S. taxpayer identification number but who do not have (and are not eligible to obtain) a Social Security number. Certain ITINs expire at the end of each year,...
Oct 10, 2017 | Firm Updates, International Tax
A dual status year describes the tax year when a foreign individual is a part-year U.S. resident taxpayer. This commonly occurs when a person comes to the United States and becomes a resident during the year or when someone leaves the United States and becomes a...
Sep 25, 2017 | Firm Updates, International Tax
U.S. citizens and resident aliens use Form 1040 (or a shorter variation of this form) to report their worldwide income for tax purposes. Nonresident aliens, however, use Form 1040NR to report U.S. source income and calculate any taxes due to the United States. There...