Oct 23, 2017 | Firm Updates, International Tax
Sciarabba Walker developed its International Tax Group after recognizing a need for advanced international tax services in our community. In an increasingly global economy, and with the myriad complex tax filing requirements, the need for a specialized practice group...
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...
Oct 3, 2017 | Firm Updates, International Tax
When does a nonresident alien need to file a 1040NR, U.S. Nonresident Alien Income Tax Return? When might a nonresident alien want to elect to be taxed as a resident alien and file a Form 1040 instead? This week we’ll look into these questions regarding nonresident...
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...
Sep 18, 2017 | Firm Updates, International Tax
This International Tax Blog series will discuss U.S. filing requirements for nonresident aliens and dual citizens. To get started, we will discuss some of the terms that will be used in the series and provide some background information about what these terms mean....
Sep 11, 2017 | Firm Updates, International Tax
In the previous posts of this series we discussed what an Individual Taxpayer Identification Number (ITIN) is and how to obtain one. Today we will discuss the new ITIN expiration rules and how to renew your ITIN if it expires. ITINs that have not been included on a...