Individual Tax Can a Short Business Trip from Japan Require a U.S. Tax Return?
Yes. A short business trip may create U.S. filing obligations, depending on your work activities and presence. A brief s...
Individual Tax
Individual Tax Individual Tax What Is an ITIN, and When Is It Needed?
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS. It is used by individuals ...
Individual Tax How Do We File If My Spouse Does Not Have a Social Security Number?
Filing may still be possible after reviewing the necessary procedures. First, determine whether your spouse qualifies fo...
Individual Tax What Is the Difference Between Married Filing Jointly and Married Filing Separately?
Married Filing Jointly combines both spouses’ income, deductions, and other tax items on one return. Married Filing Sepa...
Individual Tax Must I Report My Spouse’s Income If I Am Assigned to the United States Without My Spouse?
Not necessarily. If your spouse remains in Japan, the treatment depends on their U.S. tax status, your filing approach, ...
Individual Tax How Is U.S. Tax Residency Determined?
For individuals who are not U.S. citizens, federal income tax residency generally depends on the green card test or the ...
Individual Tax Must I Report Rental Income from Property in Japan on a U.S. Tax Return?
Yes. If you are a U.S. tax resident, rental income from Japanese property generally must be included in your U.S. income...
Individual Tax What Is the Difference Between FBAR and Form 8938?
FBAR and Form 8938 are separate foreign financial reporting requirements. Their covered persons, assets, thresholds, and...
Individual Tax Must I Report a Bonus Paid After Returning to Japan on a U.S. Tax Return?
A bonus paid after returning to Japan may still be reportable in the United States. Receiving it in Japan after departur...
Individual Tax What Is the Difference Between Federal and State Income Taxes?
U.S. federal and state income taxes are separate taxes imposed by different governments. The IRS administers federal inc...