Form 114 Archives | EA Journal

Feature Article

Tax Compliance for Refugees

“Give me your tired, your poor, your huddled masses yearning to breathe free…” – Emma Lazarus All... Mary Beth Lougen, EA, USTCP

Spring 2024, Feature Article, foreign, immigrants, FBAR, COVID-19, Form 114, earned income tax credit, EITC, child tax credit, Economic Impact Payment, Form 8858, Form 8938, Form 5471, Form 8865, Form 3520, Form 3520-A, nonresident alien, international information returns, §6013(g), §6013(h), §6428B, §6428, §7701(b)(1)(A), Form 8621, refugees, asylees, permanent resident, green card, humanitarian, visa, employment authorization document, EAD, §7701(b)

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

Three Untapped Niches of Opportunity for Your Firm in 2021

Practice Builder

Three Untapped Niches of Opportunity for Your Firm in 2021

Dentistry. Construction. Real estate. Working with clients in these industry verticals can provide your firm with incremental growth. While these niches are certainly solid areas to explore as you look toward increasing your firm’s profitab... Gaynor Meilke

Mar/Apr 2021, Practice Builder, accounting, career, cryptocurrency, bitcoin, fraud, compliance, FinCEN, international, practice management, Form 1040, Ethereum, Form 114, forensics