Expatriate and Global Mobility/Employment Support

U.S. citizens and U.S. permanent residents living abroad are required to file a U.S. individual income tax return every year if their income exceeds a certain threshold and/or if they own foreign assets or businesses — even if the taxpayer also files a tax return in the country of residence. To prevent double taxation, taxpayers may be able to use the foreign tax credit or the foreign earned income exclusion. Weaver offers assistance with U.S. tax returns to ensure compliance with complex regulations and maximize deductions. Leveraging our foreign independent affiliate networks, we can also assist with foreign tax returns.

Other expatriate tax service offerings include:

• FATCA and FinCEN compliance
• IRS streamline procedures for U.S. citizens and green card holders who are delinquent on several years of U.S. tax filings
• Personal state income tax returns
• Estate, gift, and trust tax planning and compliance
• Expatriation planning and compliance

Foreign individuals engaged in a trade or business in the United States, or who are receiving income from sources within the United States may be required to file a U.S. tax return. Depending on the type of income, foreign nationals could be taxed at a flat rate of 30% or at graduated tax rates. Under tax treatises the United States has formed with various countries worldwide, foreign nationals may be eligible to be taxed at a reduced rate, or may be exempt from U.S. income taxes on certain items of income. Weaver’s team will analyze the relevant tax treaty to reduce your U.S. tax liability and to claim refunds for overpaid or over-withheld taxes.

Weaver can also assist with:

• Tax planning and structuring related to investments in U.S. real properties, with support from our real estate tax team
• FIRTPA withholding on the sale of U.S. real estate properties
• Tax planning, structuring and compliance related to investments in U.S. businesses

Relocating members of your workforce into or out of the United States triggers complex tax issues both for organizations and for expatriate employees. Weaver can help.

Our team of international tax professionals assist with:

• Pre-immigration tax planning that minimizes employees’ tax liabilities and employers’ tax equalization costs
• Preparation of and compliance for individual U.S. expatriate tax returns, and filing of foreign tax return compliance through Weaver’s network of independent affiliates
• Preparation of foreign nationals’ U.S. tax returns
• Tax equalization and hypothetical tax calculations
• Shadow payroll management
• Potential tax issues in any country worldwide
• Tax treaty and social security totalization agreement analyses