US tax compliance
We handle the practical side of US tax obligations — federal and state returns, FBAR and FATCA filings, ITIN applications, estimated tax payments, and ongoing compliance for individuals and businesses with cross-border exposure.
What we handle
US tax compliance for cross-border individuals and businesses involves more than filing a return. Deadlines differ from European norms, state obligations can be triggered by economic presence alone, and the penalties for non-filing or late filing are steep. We handle the full scope of compliance so you stay current.
Federal and state tax returns
We prepare and file US federal tax returns for individuals and businesses with cross-border exposure. This includes Form 1040 (individual), Form 1120 (C-corporation), Form 1065 (partnership), and related schedules for foreign income, foreign tax credits, and treaty-based positions. State returns are filed where required based on physical presence, economic nexus, or entity registration.
FBAR and FATCA filings
FinCEN Form 114 (FBAR) is due April 15 with an automatic extension to October 15. FATCA reporting via Form 8938 is filed with your tax return. We prepare both and ensure consistency between them and your tax return.
ITIN applications
Foreign individuals who need a US tax identification number but are not eligible for a Social Security Number apply for an Individual Taxpayer Identification Number (ITIN). We prepare Form W-7 applications and coordinate with the IRS, including handling the passport certification process.
Estimated tax payments
US tax is pay-as-you-go. If you expect to owe more than $1,000 in federal tax, you must make quarterly estimated payments (April 15, June 15, September 15, January 15). We calculate safe harbor amounts and ensure payments are made on time to avoid penalties.
State tax obligations
States have varying rules for when a non-resident individual or foreign entity has a filing obligation. Economic nexus thresholds, sourcing rules, and reciprocity agreements all affect your exposure. We identify which states require filings and handle them.