TaxRepTaxRepU.S. Individual Tax Knowledge Base
A structured guide to U.S. federal income taxation for citizens, Green Card holders, resident aliens, nonresident aliens and individuals with international tax obligations. Start with tax residency, then move through filing, foreign assets, entity reporting and cross-border compliance.
How to Use This Guide
U.S. individual taxation starts with the taxpayer’s status. U.S. citizens generally remain within the federal income-tax system wherever they live. Lawful permanent residents are generally resident aliens under the Green Card Test. Other non-U.S. citizens can become resident aliens through physical presence in the United States.
Once status and the relevant resident or nonresident period are established, the next questions are which income is taxable, which return is required and whether foreign accounts, investments, corporations, partnerships or trusts trigger separate information reporting.
Chapter 1
Determine whether the individual is a U.S. citizen, lawful permanent resident, resident alien or nonresident alien — and the precise period for which that status applies.
Worldwide income taxation, Form 1040, foreign tax credits, FEIE and international reporting while living outside the United States.
Read guideWhen lawful permanent residence creates U.S. resident-alien status and how that status can end.
Read guideThe 31-day requirement, weighted 183-day formula, excluded days and closer-connection exception.
Read guideResidency starting dates under the SPT, Green Card Test and First-Year Election.
Read guideResident and nonresident periods in the same calendar year, return mechanics and elections.
Read guideChapter 2
Annual filing is only one part of compliance. Taxpayers may also need taxpayer identification numbers or procedures for correcting delinquent or incomplete prior filings.
Streamlined Filing Compliance Procedures, delinquent FBARs, delinquent international information returns and voluntary disclosure routes.
Read guide IdentificationWho needs an ITIN, Form W-7, applicant categories, exceptions, validity and renewal.
Read guideThe required return depends on citizenship, resident-alien status, U.S.-source income and the taxpayer’s status during the year. Detailed return guides can be added here as this section expands.
Chapter 3
U.S. persons with financial lives outside the United States often face information reporting independently of whether additional U.S. income tax is due.
The $10,000 aggregate threshold, foreign financial accounts, signature authority, deadlines and penalties.
Read guide Form 8621U.S. tax treatment and reporting for many foreign mutual funds, ETFs and other passive foreign corporations.
Read guideSpecified foreign financial assets are subject to a separate FATCA reporting regime with thresholds distinct from FBAR. A dedicated guide can sit here as the knowledge base expands.
Chapter 4
Foreign entities can create separate U.S. classification, income-inclusion and information-reporting obligations for U.S. owners, beneficiaries, officers and directors.
Ownership thresholds, U.S. shareholder rules, Form 5471 and the interaction with Subpart F and GILTI.
Read guide Forms 3520 / 3520-AU.S. tax and information-reporting consequences for foreign trusts, grantors, owners and beneficiaries.
Read guideCertain ownership interests and transactions involving foreign partnerships can trigger Form 8865. A dedicated guide can be added to this chapter.
Chapter 5
After residency and filing status are established, U.S. federal tax law determines which income is included, how it is characterized and whether tax is collected through withholding or the annual return.
Compensation, business income, gains, interest, dividends, rents, royalties, pensions, annuities and other income can enter gross income unless a specific exclusion applies.
Withholding on wages and other payments, including special rules for nonresident aliens and U.S.-source FDAP income.
Read guideOrdinary income is generally subject to progressive federal rates, while long-term capital gains and qualified dividends can qualify for preferential rates.
Salary, bonuses, equity compensation and fringe benefits.
Interest, dividends, securities, capital gains and investment funds.
Self-employment, sole proprietorships and pass-through business income.
Pensions, Social Security, IRAs and employer retirement arrangements.
Cross-Border Tax
The national U.S. rules in this guide are the first layer. For individuals who live, work, invest or own businesses in Germany or Switzerland, the next step is to coordinate U.S. law with the other country’s domestic law, tax treaties, foreign tax credits and social-security agreements.
Guide Architecture
Citizen, Green Card holder, resident alien or nonresident alien?
Full year, part year, dual status or treaty nonresident?
Worldwide income or only specified U.S.-source income?
Form 1040, 1040-NR and any required schedules or elections?
Accounts, funds, corporations, partnerships, trusts or pensions?
Apply treaty, foreign tax credit and social-security coordination only after the domestic analysis.
U.S. Individual Tax Advice
We advise U.S. citizens, Green Card holders, resident and nonresident aliens on federal income-tax returns, foreign assets, international information reporting and cross-border tax matters.
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