BLUEWINGS RESOURCE LIBRARY
International filing questions can involve income tax, separate asset disclosures, entity reporting and treaty positions. These are distinct work items with different facts and records. Use this collection to prepare a complete history and identify questions for the team; do not choose a filing position from a form name alone.
Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.
24 guides in this collection.
US international reporting
A year without earnings still warrants a review of excluded-day reporting for an international student. Prepare the visa and travel history so the reviewer can determine whether the form and any other filing are needed.
US international reporting
A change-year residency review needs precise dates and income periods. Prepare a timeline rather than selecting a full-year resident or nonresident return only from the person's year-end visa label.
US international reporting
A closer-connection review is a facts-and-deadline question rather than an automatic exception. Organize travel and foreign-ties information for the relevant year before relying on a residency position.
US international reporting
An election should be assessed with the person's actual presence and subsequent-year facts. Keep both years' information available and ask what the choice changes before authorizing the return position.
US international reporting
A spouse election can change the return's reporting scope. Bring both spouses' income, residency and prior-election history to the discussion before deciding whether an available election is appropriate.
US international reporting
Preserve the original-currency statements before converting account figures. Different reporting tasks can require different values and conversion approaches, so keep the source amounts and methods traceable.
US international reporting
List accounts over which you have authority even when you do not describe the funds as your own. The preparer can review the authority, account location and available exceptions using the relevant facts.
US international reporting
Gather account values and ownership details for each joint account. Explain spouse or other co-owner arrangements before assuming one person's reporting automatically covers another person's obligations.
US international reporting
Include dormant and non-interest-bearing accounts in the initial foreign-account inventory. Income reporting and account-disclosure requirements are different questions, so the account's interest alone does not settle the review.
US international reporting
Review the two reporting systems separately using the same underlying asset inventory. They have different scopes and conditions; preparing one report does not by itself establish whether the other is required.
US international reporting
Keep rental activity records in their original currency and identify the property's full history. A review may require income, expenses, asset information and foreign taxes rather than only the net rent transferred to the US.
US international reporting
Match foreign income with the taxes associated with it and identify the relevant periods. The preparer needs more than a total tax payment to review eligibility, limitations and any carryover calculations.
US international reporting
An exclusion review needs employment, location and residency facts. Prepare the relevant periods and income details before comparing the available treatment with credits and other return consequences.
US international reporting
Describe the source, ownership and nature of a foreign transfer rather than relying only on its bank label. The review should distinguish gifts, inheritances, loans and trust-related arrangements before deciding what reporting is needed.
US international reporting
A foreign investment fund review can require purchase history, distributions and earlier elections. Provide the full holding history before deciding how a current sale or distribution should be treated.
US international reporting
Prepare a dated ownership and control history alongside the foreign company's financial information. A reporting review may depend on changes during the year, not simply the percentage owned at year-end.
US international reporting
A US LLC with foreign ownership needs its tax classification and related-party transactions reviewed together. Organize formation, ownership and transaction records even when the company had little trading activity.
US international reporting
Provide the partnership's legal and ownership history, not just the cash distributions received. The preparer can review relevant ownership, transfer and reporting categories with the underlying financial information.
US international reporting
Identify the specific treaty position being considered and the facts supporting it. Treaty eligibility, limitations and disclosure are separate review items; a treaty name alone does not establish relief.
US international reporting
Retain each statement and identify the income and withholding it represents. Compare it with payment records and the taxpayer's residency position before deciding how it belongs on a return.
US international reporting
Describe the income source and US activities before assigning a tax category. The preparer needs the nature of the payment, business connection and relevant treaty facts to review the treatment.
US international reporting
Organize rental income and expenses with prior election and filing history. A nonresident rental review should compare applicable treatment and responsibilities before assuming the ordinary resident-owner process applies.
US international reporting
Bring the full closing and withholding package to the preparer. The withholding at a property sale and the final return calculation need to be reconciled rather than treated as the same amount.
US international reporting
Before choosing any correction route, organize the missing filings and relevant facts by year. A qualified review should address eligibility, explanations and required procedures rather than selecting a programme from a short online description.
Begin with the issue that matches your records. Follow the links to related topics when your situation involves another country, business ownership, investments or an earlier return. A records checklist helps preparation; it does not decide tax residency, eligibility, an election or the final amount due.
The team confirms the applicable year, required forms and preparation fee before work. Use the public consultation form for a short description. Send tax documents only through the private portal once requested.
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