gemms #1 best certified public accountants united states of america



These tools have been placed here as a courtesy to you. Please use this information wisely and at your own risk. Feel free to contact us if you have any further questions.

Extensions – Prepare your own extensions and save $$$$.

FBAR – Form TDF 90-22.1 – September 2009 – New rules issued on Foreign Bank Account Returns

Foreign Financial Assets – Form 8938 – Decoding the mystery of the new form.

FBAR vs Form 8938 – Comparison of Foreign Bank Account Return and Foreign Financial Assets Form

Foreign Earned Income Exclusion – Also called the Foreign Exemption or the $90K foreign exclusion.

Bona Fide Residence Test – Also known as the BFR test. One way of two ways to qualify for the foreign exclusion.

Physical Presence Test – Also known as the PPT test. One of two ways to qualify for the foreign exclusion.

Foreign Housing Exclusion or Deduction – Often forgotten portion of the Foreign Exclusion.

Hypothetical Withholding – Legal or Not – IRS Letter Ruling explaining how hypo is acceptable IRS practice.

International Tax Calendars – Tax year ends for the most common countries.

International Withholding Requirements Schedule – A quick visual tool to help determine if you are required to withholding taxes on your assignee.

New IRC Sec 409A Rules – The IRS has determined the Tax Equalization and Gross Up is deferred compensation. For help, please follow this link.

Penalties and Interest – What are they and how are they calculated?

Protection vs. Equalization vs. Localization – Have questions about the different assignment packages? Here is a detailed explanation of the 3 options.

Tax Identification Numbers – A summary of the most common types of tax identification numbers and how to obtain them.

Travel and Workdays Calendar (Automated and Regular) – A helpful excel based workbook to assist in the accumulation of an international assignee’s travel and workdays.

Totalization – How to avoid overpaying social taxes.

US Taxation and Foreign Trust – Chapter One of Brian Dooley’s comprehensive book about international taxation.



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