International Taxation

Ross & Moncure specializes in the taxation of multinational individuals, US expatriates, employees of international institutions and other non-immigrant visa holders (we have experience with visa types A, B, F, G, H, I, J, and L, amongst others), and the US operations of foreign corporations. Our clients include a prominent array of international figures, including journalists temporarily posted in the United States, permanent and part-time staff of international organizations, and American diplomats posted overseas.

The firm consults on the Foreign Account Tax Compliance Act (FATCA) and international tax treaty interpretation and compliance, with a special focus on the cross-border treatment of government pension scheme contributions and private pension plans. We advise on matters relating to the US foreign-earned income exclusion, foreign tax credits, and nonresident and ‘dual-status’ tax statuses. In addition, we assist foreign clients with the recovery of Foreign Investment in Real Property Tax Act (FIRPTA) withholding in the aftermath of US property sales, foreign and domestic companies with the process of expanding into our out of the United States, and non-immigrant or multinational individuals with the process of proving their US tax residency to other jurisdictions.

The firm’s consultants prepare:

  • FinCEN 114 – Report of Foreign Bank and Financial Accounts (FBAR)
  • Form 3520 – Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
  • Form 5471 – Information Return of US Persons with Respect to Certain Foreign Corporations
  • Form 8621 – Information Return by a Shareholder of a Passive Foreign Investment Company or Qualifying Electing Fund; and
  • Form 8802 – Application for a United States Residency Certification
  • Form 8833 – Treaty-Based Return Position Disclosures
  • Form 8858 – Information Return of US Persons With Respect to Foreign Disregarded Entities
  • Form 8865 – Information Return of US Persons with Respect to Certain Foreign Partnerships
  • Form 8938 – Statement of Foreign Financial Assets

Principal consultants: Brian P. Ehle, Richard Turnure, Rachel Moncure