A bimonthly magazine from the National Association of Enrolled Agents
July/August 2021 vol.39 no.4
Tax Reporting for Foreign Real Property Rentals
Feature Article

Tax Reporting for Foreign Real Property Rentals

This article addresses the reporting of foreign real property rental activities conducted directly by individuals who are United States citizens or subject to United States taxation as resident aliens. The discussion focuses on foreign currency... Patrick D. Dimmitt, EA

July/Aug 2021, Feature Article, FinCEN, international, Form 114, foreign currency, qualified business unit, QBU, §987, property rental, owner functional currency net value, OFCNV, §988, modified accelerated cost recovery system, MACRS, Form 8858, Form 8938
Overview of the Foreign Earned Income Exclusion
Feature Article

Overview of the Foreign Earned Income Exclusion

There are two primary provisions that United States citizens can use to mitigate potential double taxation when working and living abroad: the foreign earned income exclusion and foreign tax credit. The foreign earned income exclusion al...

July/Aug 2021, Feature Article, international, Bipartisan Budget Act of 2018, §911(d)(3)

Department Highlights

Editor's Message  

Your Challenge: Write Content for the EA Journal

July/Aug 2021, Editor's Message, Year-end tax planning, 2021 tax update

President's Message  

The DNA of NAEA

July/Aug 2021, President's Message, American Rescue Plan Act, Consolidated Appropriations Act, Economic Impact Payment

EVP Message  

Transitions and New Beginnings

July/Aug 2021, EVP Message, leadership