United States

US tax when you are not American, or not in America.

Non-residents with US income, foreign owners of US businesses, and Americans abroad. Prepared by a licensed CPA, with the treaty position and the reasoning written down.

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What you may oweNon-resident with US income

ITIN, Form W-76 to 8 weeks

Form 1040-NR04/15

Form W-8BEN to your payerbefore payment

Treaty claim, where one applieswith the return

State return, where sourcedvaries

US-source income is withheld at 30% of gross by default, with no deductions, until something is filed that says otherwise.

Where we fit

A filed return is not the same as knowing where you stand.

Plenty of preparers will file what you hand them and ask nothing further. You get a number, you pay it, and nobody has told you whether a treaty applied or whether a different election would have cost you less.

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Non-resident work is the specialtyNot an occasional 1040-NR squeezed between domestic returns

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A licensed CPA signs the workWith the treaty position and the reasoning set out in writing

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Fixed fee, agreed up frontPriced from the work in front of us, never from a timesheet

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We are used to time zonesMost of our clients are not in the US, and none of them visit an office

Find your situation

Wherever you sit relative to the US

Most people find us because something reached across a border — a company, a payment, a move, an inheritance. Start with whichever is closest.

Foreign owner

Foreign owners of a US business

Your personal filings alongside the entity’s. Effectively connected income, Form 1040-NR, and what the LLC does not shelter.

Non-resident

Non-residents with US income

Dividends, royalties, services and gains. Withheld at 30% of gross until you file something that says otherwise.

Abroad

Americans living abroad

You still file. Form 1040, FBAR, foreign asset reporting, and choosing between the exclusion and the credit.

Domestic

Dividends, royalties, services and gains. Withheld at 30% of gross until you file something that says otherwise.

Federal and state returns, equity compensation and multi-state residency questions.

Estate

Estate and gift exposure for non-residents

A non-resident’s US-situs estate exemption is $60,000, against $15 million for a citizen. Structure matters early.

US rental property?

Rental income, FIRPTA withholding and the net-basis election are handled by US Real Estate CPA — our property practice, and a Taxule firm.

What we handle

Compliance and planning, one licensed adviser

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Form 1040 and state returnsFor US citizens and residents, wherever they live

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Form 1040-NRFor non-residents with US-source or effectively connected income

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ITIN applicationsForm W-7, prepared and tracked

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FBAR and foreign asset reportingFinCEN 114 and Form 8938

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Treaty positions and W-8 formsReducing withholding where a treaty allows it

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US estate and gift exposureFor non-residents holding US-situs assets

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Voluntary disclosureCatching up on missed years without guesswork

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Pre-immigration and expatriation planningBefore you arrive, and before you give up status

Fees

You will know the number before we start

Engagements start at $600, priced by the engagement and fixed before we begin.

LicensedCPA · Montana

FocusInbound to the US

DeliveryRemote, by design

FeesFixed, quoted up front

BillingNever hourly

Client evidence slot — intentionally empty Reserved for named testimonials and case studies with written consent. Nothing goes here until a real US client has signed off on the wording.

Next step

Tell us what reaches into the US.

A few questions about your status, your income and what you hold. We come back with what you actually need and a fixed price. If it is simpler than you feared, we will tell you that too.

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