03 · International & Cross-Border

International Taxation.

Expat returns, non-resident filings, FBAR, FATCA, streamlined compliance, and ITIN applications — the full cross-border tax compliance stack for U.S. citizens abroad, green card holders, and nonresident aliens.

Schedule Consultation Client Portal
Key Points

What every cross-border taxpayer should know.

  • U.S. citizens and green card holders must file a federal return regardless of where they live — foreign residence does not eliminate the filing obligation.
  • FBAR (FinCEN 114) is required when aggregate foreign financial account balances exceed $10,000 at any point during the year — penalties for non-filing are severe.
  • FATCA (Form 8938) applies to specified foreign financial assets above threshold amounts — separate from and in addition to FBAR.
  • The Streamlined Filing Compliance Procedures provide a path for non-willful late filers to come into compliance with reduced penalties.
  • The Foreign Earned Income Exclusion (FEIE) may exclude up to $126,500 (2024) of foreign wages from U.S. tax — election and qualification requirements apply.
  • ITIN applications (Form W-7) are required for nonresident aliens and dependents without a Social Security Number who have a U.S. tax filing obligation.
What's Included

The full scope of work.

Each engagement begins with a written scope and a flat or hourly fee disclosed in advance, in compliance with Circular 230 §10.27.

Expat Returns (2555 / 1116)

U.S. citizens living abroad claiming the Foreign Earned Income Exclusion or Foreign Tax Credit.

  • Form 2555 FEIE ($126,500 for 2025)
  • Form 1116 Foreign Tax Credit
  • Bona-fide residence / physical presence test
  • Housing exclusion/deduction

Nonresident Returns (1040-NR)

Foreign nationals with U.S. source income — ECI, FDAP, and treaty benefits.

  • Form 1040-NR
  • Treaty-based positions
  • Effectively connected income
  • Dual-status filings

FBAR (FinCEN 114)

Annual report of foreign bank and financial accounts exceeding $10,000 in aggregate value.

  • FinCEN Form 114 preparation
  • Signature authority reports
  • Joint filer elections
  • Late FBAR submission

FATCA (Form 8938)

Statement of specified foreign financial assets — filed with Form 1040 when thresholds are met.

  • Form 8938 preparation
  • Aggregate threshold analysis
  • Reasonable-cause statements
  • Coordination with FBAR

Streamlined Filing Procedures

For taxpayers who failed to report foreign income or assets due to non-willful conduct.

  • Streamlined Foreign Offshore
  • Streamlined Domestic Offshore
  • 3 years of delinquent returns
  • 6 years of FBARs

ITIN (Form W-7)

Individual Taxpayer Identification Numbers for foreign nationals who cannot obtain a Social Security Number.

  • Form W-7 preparation
  • Certifying Acceptance (where applicable)
  • Treaty-benefit filings
  • Renewal filings
Our Process

Four steps, end to end.

The same workflow whether the engagement is a single 1040 or a multi-entity consolidation — predictable, documented, and auditable.

01

Residency Analysis

Determine tax residency status, treaty country (if any), and applicable exclusion/credit strategy.

02

Asset Inventory

Catalog foreign accounts and assets — required for FBAR and FATCA reporting thresholds.

03

Coordinated Prep

Prepare federal return, FBAR, Form 8938, and any treaty-based forms as a single integrated package.

04

Filing & Recordkeeping

E-file 1040, paper/e-file FinCEN 114, and deliver a full workpaper package for your records.

Transparent flat-fee or hourly pricing.

Expat returns (Form 1040 with 2555 and/or 1116) start at $650. FBAR adds $150 per filer; Form 8938 adds $175. Streamlined submissions are scoped individually. See the full public fee schedule for detailed breakdowns and Circular 230 §10.27 compliance notes.

View Fee Schedule Request a Quote

Ready to get started?

Upload your prior return and supporting documents through the secure Client Portal, or schedule a consultation to discuss your matter.

Start in the Portal Contact the Office