All guides and expert articles for us tax return — written by our NRI legal team.
Ready to catch up on US tax filings through SDOP or SFOP? Here's the exact document checklist, timeline, and process NRIs should prepare before filing.
Many NRIs assume paying Indian tax means no US filing obligation. It doesn't. Learn why worldwide income taxation still applies, and how FTC actually works.
Green card holders and US citizens who own or run a business in India face separate reporting obligations under Form 5471. Here's what NRIs need to know.
FBAR and FATCA are not the same thing. Learn the different thresholds, forms, and penalties NRIs and green card holders need to know for Indian assets.
Non-willfulness is the core requirement for SDOP and SFOP eligibility. Learn what the IRS actually looks for, and common mistakes NRIs make in their certificat…
Inherited property or assets in India as a US person? Learn the FBAR, FATCA, and streamlined filing obligations NRIs often miss on inherited wealth.
Indian mutual funds are often classified as PFICs under US tax law, triggering punitive taxation. Learn how this affects NRIs in streamlined filings
H-1B professional in the US with unreported NRE/NRO accounts? See how the Streamlined Domestic Offshore Procedures worked in this real-world case study.
Moved back to India on a green card and never filed US taxes? You may qualify for the Streamlined Foreign Offshore Procedures — zero penalty. Here's how.
Confused about SDOP vs SFOP as an NRI or green card holder? Learn which IRS streamlined program applies, the 5% vs 0% penalty difference, and how to qualify.
Understand the tax, penalties and treaty rules for withdrawing US 401(k) and IRA funds after returning to India on an H-1B or L-1 visa.
Missed reporting Indian mutual funds, NRE/NRO accounts, or LIC policies? See how SDOP helps NRIs catch up with IRS compliance and avoid steep penalties.
Understand US deputation tax for Indian IT professionals, including DTAA, Form 1040-NR, Foreign Tax Credit, Form 67, and India tax filing.
Complete guide for NRIs on 401(k) taxation in India, including RNOR window, DTAA benefits, Section 89A, withdrawal rules, and tax-saving strategies.
Non-willful FBAR or Form 8938 omissions? Streamlined Foreign Offshore Procedure: eligibility, years to file, certification, and CPA-led remediation.
Claim US Foreign Tax Credit for Indian taxes paid: Form 1116, Form 67, TDS on rent/salary, capital gains, and common FTC mistakes on DIY returns.
First or last year in the US? Dual-status 1040 rules, India residency overlap, treaty tie-breakers, and coordinating Form 1116 with Indian ITR.
How NRIs receive US tax refunds in India: direct deposit, paper check, processing times, common delays.
Got CP2000 from IRS? Step-by-step response strategy, common NRI scenarios, deadlines, and when to accept vs contest
How to apply for ITIN for non-US-resident spouse or dependents. Form W-7, passport rules, common rejection reasons.
State tax residency rules for NRIs in CA, NY, NJ. Domicile vs statutory residency, allocation, exit planning.
Indian resident starting a US LLC: pass-through tax, India treatment, FEMA, ODI compliance, US filings.
The 12-month window before moving back to India is the most tax-impactful. RSU vests, asset sales, Green Card timing.
US person sending money to Indian children: US gift tax rules, Form 709, Indian tax exemption, annual exclusions.
Form 4868 vs automatic 2-month extension, FBAR extension, when to request each, penalties for late filing.
Schedule B Part III asks about foreign accounts. Answer incorrectly and FBAR penalty exposure expands.
When an NRI dies: US estate tax thresholds, Form 706, Indian succession, estate planning to minimize tax.
Practical step-by-step guide for NRIs in India filing US tax returns: documents, deadlines, e-filing, ITIN, payment options.
Indian parents visiting US on B1/B2 or moving on dependent visa: when they become US tax residents, what they must file.
Indian residents investing in US stocks: dividend WHT, capital gains tax in India, FTC, LRS compliance.
Your child born in US is a US citizen automatically. Tax issues: SSN, India PIO/OCI, future US tax obligations.
Form 5471 has 5 categories of filers. Which applies to NRIs with Indian Pvt Ltd, LLPs, branches.
Cross-border divorce tax: alimony, property settlement, filing status change, child custody and credits.
Subpart F vs GILTI: passive CFC income types, anti-deferral rules, planning strategies for NRI business owners.
Deep dive into Form 8621 elections for Indian mutual funds: QEF, Mark-to-Market, and default §1291 regime.
Tax planning when one spouse is in India and one in US: filing status, ITIN, MFJ election, joint vs separate strategy.
GILTI explained: how it taxes US persons on their Indian company's earnings, §962 election, FTC, planning strategies.
Multiple IRS voluntary disclosure programs exist. Streamlined, DIIRSP, OVDP — which fits your situation.
US person owning Indian Pvt Ltd: Form 5471, GILTI, Subpart F, ODI, transfer pricing, dividend repatriation.
Section 877A imposes mark-to-market exit tax on covered expatriates. How it's calculated, exclusions, payment options.
Complete checklist for Green Card surrender: Form I-407, Form 8854, Exit Tax, last US return, Indian planning.
Form 8938 (Specified Foreign Financial Assets) — when required, thresholds for single/MFJ/abroad, and penalties.
Resident but Not Ordinarily Resident: who qualifies, what's exempt, how long it lasts, and how to optimize.
What is FATCA, what Indian banks report about you to the IRS, your disclosure obligations, and penalties.
Indian residents selling US property face FIRPTA withholding, US LTCG, and Indian tax. FTC, repatriation explained.
US tax when inheriting Indian property: step-up basis, Form 3520, rental income, future sale gain, succession steps.
Buyer's TDS obligation when purchasing from NRI seller. Rates, Form 26QB, Lower TDS Certificate, common errors.
Step-by-step guide for US-resident NRIs buying Indian property — funding, FEMA, registration, US disclosure.
Why is this complex? Three layers: India side: LTCG/STCG, TDS at 12.5%-20% deducted by buyer US side: Capital gain on Form 8949, depreciation recapture if rent…
PPF interest annually taxable in US, maturity tax-free in India. Form 8938, FBAR, accrual rules explained
