US tax returns for individuals
You live outside the US but have income or property there? The IRS usually requires a return, and it often gets you back tax that was over-withheld.
Your situation and the right form
Form 1040-NR
Rental income
You rent out property in the US. Without a return, the tenant or manager withholds 30 % of gross rent. If you elect net taxation, you only pay tax on profit after expenses and depreciation.
Form 1040-NR + 8288-A
Selling US property
On a sale, 15 % of the price is withheld under FIRPTA. That is usually more than the actual tax. You recover the excess with your tax return. Before closing, the withholding can often be reduced by application (Form 8288-B).
Form 1040-NR
Wages, fees, partnership income
You worked in the US or hold an interest in a US partnership. We report your US income and apply the tax treaty where it helps.
Form W-7 (ITIN)
US tax number
Without a Social Security number, you need an ITIN to file. We apply for it together with your first return.
Form 1040, FBAR, 8938
US citizens and green card holders abroad
You must report your worldwide income to the US. If your foreign accounts total more than USD 10,000, you also file an FBAR. Foreign funds add Form 8621 (PFIC).
Streamlined procedures
Catching up on missed years
If you are a US person and did not file without meaning to, the IRS streamlined procedures usually let you catch up without penalties. We check whether you qualify.
Common questions
Doesn’t Florida have no income tax?
Correct, Florida has no personal income tax. Federal tax with the IRS still applies. If your property is in another state, a state return may be needed too.
Do I also pay tax at home?
Usually yes, often with a credit for US tax. The tax treaty decides. Your local tax adviser handles the return in your country of residence.
How long does a FIRPTA refund take?
The IRS pays only after processing the return. Expect several months, longer if an ITIN application is included.
What will your case cost?
Tell us briefly about your situation. You get a fixed-price quote before any work starts.