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Haynes & Associates
US Expatriate Tax and Consulting Services

Let Haynes Help You!

Controlled Foreign Corporations

During this session we will discuss:

  • Identification of Controlled Foreign Corporationss
  • US Tax Implications of CFC Ownership
  • Forms 5471 and other filings
  • Tax Cuts and Jobs Act - Transition Tax
  • Plus lots and lots of examples!
                     
                        November 11, 2019

Foreign Tax Credit for Individuals

During this session we will cover:

  • The difference between the foreign tax credit and the foreign tax deduction
  • The cash and the accrual basis
  • US versus foreign source income
  • Treaty resourcing of income
  • Plus lots of examples!
   
                     November 15, 2019
US Expatriation Provisions

During this session we will cover:

  • Previous Expatriation Rules
  • The HEART Act and IRC Sec. 877A
  • Proper way to relinquish Citizenship/Green Card
  • FBAR reporting requirements
  • Plus lots of examples!

                     November 18, 2019 
Tax Treatment of Income for Sourcing Purposes

During this session we will cover:

  • The purpose of the Internal Revenue Code's income sourcing rules
  • Identify time based income sourcing rules
  • Identify geographically based income sourcing rules
  • Apply time and geographically based
         positions to different compensation elements       
  November 20, 2019                                                                                 
US Social Security for Expatriates

During this session we will cover:

  • Totalization Agreements
  • Certificates of Coverage
  • US taxation of foreign social security plans
  • FBAR reporting requirements
  • Plus lots of examples!


                         December 6, 2019                                                         

Income Tax Treaties for Individuals

During this session we will cover:

  • The purpose of income tax treaties
  • Identify situations in which income tax treaties are applicable
  • Integrate the use of income tax treaties in the tax return preparation process
  • Identify sources of information on income tax treaties
                        December 9, 2019                                  

Intro to Foreign Trusts

During this session we will discuss: 

  • Identifying Foreign Trusts
  • Reporting on Form 3520/3520-A and other filings
  • US Tax treatment of foreign gifts
  • Contributions, distributions, and loans from foreign trusts
  • Plus lots and lots of examples!


                           December 13, 2019
During this session we will discuss:
  • US visas for international students
  • Taxability and the right to work
  • Tax treaty positions for international students (including examples)
  • Tax Identification Numbers for international students
  • Transitioning from an international student                            December 16, 2019                                    to a domestic US employee
  • Nonresident and dual-status tax returns        

Foreign Corporate Tax Issues for Individuals

During this session we will discuss:
  • US tax implications of ownership in foreign corporations
  • Controlled foreign corporations and Form 5471
  • Passive Foreign Investment Companies and Form 8621
  • Foreign Trust Reporting & Forms 3520/A      
  • Foreign Partnerships and Form 8865          
                           December 18, 2019

Intro to Foreign Partnerships

During this session we will discuss:

  • Definition of Foreign Partnerships
  • Form 8865 and other filing requirements
  • Reporting for US partners of foreign partnerships
  • Plus lots and lots of examples!



                        January 8, 2020
Foreign Pensions and Annuities

During this session we will cover:

  • The tax treatment of foreign contributions
  • The tax treatment of foreign distributions
  • Tax treaty positions which apply to foreign pensions and annuities
  • Tax treatment of qualified and nonqualified plans
 
                             January 10, 2020      
Foreign Earned Income Exclusion

During this session we will cover:

  • The Bona Fide Resident and Physical Presence Tests
  • The foreign earned income exclusion and tax treaties
  • US and foreign source income compensation sourcing
  • Foreign Housing Exclusion
                          January 13, 2020

Tax Equalization Calculations

During this session we will cover:

  • The purpose of tax equalization
  • Hypothetical tax withholding
  • Payroll reporting of hypothetical tax and TEQ repayments
  • Claim of right issues
  • Plus, lots of examples!

                             January 15, 2020
US Dual-Status Tax Returns

During this session we will cover:

  • The difference between dual-status arrival and departure returns
  • Treatment of US and foreign source income
  • Common elections and treaty positions
  • Residency start and end dates
     
     
                             Januray 17, 2019

US Payroll Issues for Expatriates

During this session we will cover:

  • The international payroll considerations
  • Types of international payroll
  • Social tax and Totalization agreements
  • Tax treaties which affect payroll

               


                         January 22, 2019

US State Tax Issues for Expats

During this session we will cover:

  • The state tax laws that relate to income tax treaties
  • Residency rules for states that differ from federal regulations
  • States and the foreign earned income exclusion
  • States and the foreign tax credit                    
                        January 24, 2019

Corporate Issues for International Assignments

During this session we will cover:

  • Tax treaties and their impact
  • Accidental permanent establishment
  • Structuring of expatriate assignments                               January 27, 2019                                      

Passive Foreign Investment Companies

During this session we will discuss:

  • Definition of Passive Foreign Investment Companies
  • US tax implications of ownership in PFIC
  • Form 8621 and other filings
  • Common pitfalls of PFIC ownership               
  • Plus lots and lots of examples!                       
January 31, 2019                                                                          

Foreign National Taxation - A Deeper Dive

During this session we will discuss:
  • Treatment of FDAP income on Form 1040NR
  • Taxation of foreign pensions and annuities
  • Tax treatment of rental/sale of foreign residence
  • Expatriation provisions                                   
  • Samples of elections, including the verbiage 
  • Samples of treaty positions                            
  • How to prepare a dual-status tax return        
                          February 3, 2020
Expatriate Taxation - A Deeper Dive
During this session we will discuss:
  • Detailed instructions on preparing the Foreign Earned Income Exclusion and the Foreign Tax Credit
  • Nondiscrimination treaty positions
  • Social Security and Totalization Agreements
  • Tax treatment of rental or sale of US/foreign  residences while living overseas
  • Hypothetical tax                                               
  • Tax equalization including sample calculation 
                       February 5, 2020

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