International tax
International tax servicesfor expats, visa holders,and cross-border businesses.
Boston · Serving clients worldwide
Work, study, family, and business rarely stay inside one country anymore. U.S. citizens and green card holders may continue to have U.S. tax obligations while living abroad; foreign nationals and cross-border businesses can face separate U.S. filing and reporting requirements. We handle the U.S. side for expats, visa holders, investors, and businesses, with compliance first.
The international tax practice of Dukhon Tax is now part of Numera.
Who we work with
Two kinds of cross-border clients
The Dukhon Tax practice has served Boston and cross-border clients for more than a decade. That experience now continues inside Numera for employees abroad, foreign students and professionals in the U.S., investors, families, and internationally active companies.
Individuals
Expats, visa holders, investors, and families with assets or income in more than one country.
- Foreign employment and the Foreign Earned Income Exclusion
- Foreign tax credits
- Worldwide income management
- Foreign asset compliance (FATCA)
- Foreign bank account reporting (FBAR)
- Foreign student taxes (F visa)
- Teacher and trainee taxes (J visa)
- Foreign professional taxes (H visa) and all other visa holders
- U.S. tax reporting for foreign gifts and inheritance
- U.S. tax considerations for cross-border estates
Businesses
Companies structuring, operating, or earning across borders.
- Choice of entity and structuring of cross-border organizations
- Subpart F income determinations
- Foreign tax planning and foreign tax credits
- IC-DISC eligibility and tax planning
- Transfer pricing studies
- Tax-efficient repatriation of foreign earnings
- Foreign tax withholding obligations
- Treaty interpretations
- Foreign corporation and foreign partnership reporting
How it works
Here's how the first conversation works
A useful first conversation is less about choosing a form and more about understanding where you live, earn, own, invest, and file.
Tell us what crosses borders
Share your citizenship or visa status, countries of residence, income sources, foreign accounts, assets, entities, and prior U.S. filings.
We identify the U.S. filing picture
We determine which U.S. returns, information reports, elections, credits, or exclusions apply, and flag where foreign-country advice is also needed.
You receive scope and next steps
We confirm the documents we need, the work we'll handle and support, the sequence, and the fee before we begin.
The forms that trip people up
The forms behind cross-border returns
If you've been told you need one of these and aren't sure why — that's a normal reaction, and a good reason to call. Tick what sounds like your life to see which forms tend to travel with it, then read what each one actually is.
Tick anything that sounds like your life
Nothing ticked yet.
- Form 2555Foreign Earned Income Exclusion
- Form 1116Foreign Tax Credit
- FinCEN 114Foreign bank account report (FBAR)
- Form 8938Specified foreign assets (FATCA)
- Form 5471Certain foreign corporations
- Form 8865Certain foreign partnerships
- Form 3520Foreign gifts and trusts
- 1040-NR / 8843Nonresidents and students
This is a map, not tax advice. The exact forms depend on your facts — ownership, thresholds, timing, and treaties all move the answer. Confirming that is the fun part, and it's on us. Read what each form means ↓
The forms in detail
Allows qualifying U.S. citizens and certain green card holders working abroad to exclude eligible foreign earned income from U.S. federal income tax, up to an annually adjusted limit. Your tax home must generally be in a foreign country, and you must meet either the bona fide residence test or the physical presence test.
May allow eligible foreign income taxes to reduce U.S. income tax, subject to limitations. It must be coordinated with Form 2555: taxes attributable to income excluded under the Foreign Earned Income Exclusion generally cannot also support a foreign tax credit.
Required when your foreign accounts exceed $10,000 in aggregate at any point in the year. Filed separately from your tax return, and the penalties for missing it are among the harshest in the system.
The FATCA disclosure for specified foreign financial assets above the applicable threshold, which varies by filing status and whether you live in the U.S. or abroad. It is separate from the FBAR, and some filers need both.
Required for U.S. persons with ownership in certain foreign corporations. Dense, unforgiving, and central to Subpart F analysis — this is where cross-border businesses most need a specialist.
May apply when a U.S. person controls, owns an interest in, contributes property to, or has certain transactions with a foreign partnership. The filing category and required schedules depend on the facts.
An information return that may apply to certain transactions with foreign trusts or the receipt of large gifts or bequests from foreign persons. Reporting thresholds and filing rules differ by transaction.
Depending on tax residency, U.S. income, and visa status, foreign students, teachers, trainees, and professionals may need a nonresident return, an exempt-individual statement, or a resident return instead.
Quick answers
Cross-border tax questions, answered
01
I live abroad. Do I still have to file U.S. taxes?
U.S. citizens and green card holders generally remain subject to U.S. tax on worldwide income while living abroad. Whether you must file depends on your income, filing status, and circumstances. Credits and exclusions may reduce or eliminate some U.S. federal income tax, but they do not automatically remove filing or foreign-account reporting obligations.
02
I haven't filed U.S. taxes in years while living abroad. What are my options?
Qualifying taxpayers whose failure was non-willful may be eligible for the Streamlined Foreign Offshore Procedures. The process generally covers three years of tax returns and six years of FBARs, together with any tax and interest due.
Eligibility and penalty treatment depend on your facts, including whether you meet the nonresidency and non-willfulness requirements. We review those facts before recommending a filing route.
03
How do I avoid double taxation as a U.S. expat?
Two main tools are the Foreign Earned Income Exclusion and the Foreign Tax Credit. To qualify for the exclusion, your tax home must generally be in a foreign country and you must meet either the bona fide residence test or the physical presence test. The physical presence test generally requires 330 full days in one or more foreign countries during a period of 12 consecutive months.
The Foreign Tax Credit may offset U.S. income tax with eligible foreign income taxes. The provisions must be coordinated: foreign taxes attributable to income excluded under the Foreign Earned Income Exclusion generally cannot also be claimed for the credit.
04
Do I owe state taxes while living overseas?
States don't automatically let go when you move abroad. Depending on your last state of residence, you may still owe state filings — some states are aggressive about it, a handful don't tax income at all. Residency determination is its own analysis, and worth doing before you move, while you can still shape the answer.
05
What if I travel constantly and never stay in one country?
There's no U.S. tax exemption just for staying on the move. For the Foreign Earned Income Exclusion under the physical presence test, your tax home must generally be in a foreign country, and you must be present in one or more foreign countries for at least 330 full days during a period of 12 consecutive months. Splitting your time so you spend fewer than 183 days in any single country does not meet the U.S. test on its own.
06
What are my compliance requirements when a U.S. person owns a foreign company or partnership?
When a U.S. person owns part of a foreign company or partnership, reporting requirements usually apply — often even when no U.S. income tax is due. Depending on ownership, entity classification, contributions, and activity, that can mean Form 5471 for certain foreign corporations, Form 8865 for certain foreign partnerships, or other international information returns. We confirm which filings your ownership triggers before preparing the return.
07
How do treaty, withholding, transfer pricing, and repatriation fit together?
For a cross-border business, these are connected rather than standalone questions. Entity structure can affect treaty eligibility and withholding; related-party pricing affects where income is reported; and moving earnings between countries can create additional U.S. consequences. We analyze the U.S. side and work alongside foreign advisors where another country's rules are involved.
Official references: For current rules and annual thresholds, see IRS guidance on U.S. citizens and residents abroad, the Foreign Earned Income Exclusion, the Foreign Tax Credit, and FBAR reporting.
Why it matters
Cross-border returns combine income-tax rules with separate information-reporting obligations, different thresholds, and forms that may be filed outside the income-tax return. Not every consumer tax product supports every international form, and missing or incorrect information returns can carry significant penalties.
The Dukhon Tax international practice is based in Boston and works with clients throughout the world. Now that the practice sits inside Numera, a cross-border tax question can be considered alongside related structuring, payroll, accounting, and finance questions.
Compliance first. Then, and only then, every credit and exclusion you're entitled to.
Wherever you are, start here.
Tell us where you live, where you earn, what you own, and what is worrying you. We'll review the information and respond with the next steps, the documents we need, and a clear scope for the U.S. side of your situation.
Request an international tax consultation Also see: individual tax, business tax, or our Boston office.