When a Foreign Partner Sells Interest in a US Partnership – 1446(f) Withholdings

The 2017 Tax Cuts and Jobs Act (TCJA) spurred transformative change for tax treatment and introduced IRC 1446(f) of the Internal Revenue Code (IRC). This article addresses Section 1446(f) withholdings and outlines exceptions to this withholding that are available.

2024-06-03T10:22:31-04:00May 28, 2024|Categories: Tax: International|Tags: |

The journey to 2025 tax reform begins

House Ways & Means Committee Chairman Jason Smith (R-MO) and House Tax Subcommittee Chairman Mike Kelly (R-PA) recently announced the formation of 10 "Committee Tax Teams". Each team will address key tax provisions from the 2017 Tax Cuts and Jobs Act (TCJA) that are set to expire in 2025 and identify legislative solutions.

2025-01-31T13:01:22-05:00April 29, 2024|Categories: Tax: Individual, Tax: International|Tags: , |

Expatriating Americans: Beware the Exit Tax

For a variety of reasons, many Americans living overseas contemplate relinquishing their citizenship. This process has a number of ramifications that warrant serious consideration. This article will focus on the tax impact of renouncing US citizenship — the US Exit Tax.

2023-10-10T16:19:59-04:00October 11, 2023|Categories: Tax: Business, Tax: Individual, Tax: International|Tags: |

How Do I Complete a W-8BEN-E Form? … and What Is It?

If you are reading this article you have likely been tasked to complete the 30 Part, 8 page IRS form filled with mystifying acronyms. We feel your pain. The key takeaway is that you can save on tax and paperwork grief by completing this correctly.

2023-09-25T13:24:01-04:00September 25, 2023|Categories: Tax: Business, Tax: International|Tags: |
Go to Top

As Internet Explorer will discontinue browser security updates by August of 2021, this site is best viewed using Google Chrome, Safari or Microsoft Edge.

Click to Continue