Gwaltney Tax & Advisory Gwaltney
Tax & Advisory

International Services

U.S. Expat Returns · Foreign National Compliance · FBAR & FATCA · International Business

Overview

U.S. tax obligations don't stop at the border

Whether you're an American living or working abroad, a foreign national with U.S.-source income or investments, or a business owner navigating cross-border operations, the U.S. tax code follows you — and the rules are complex.

I work with expats, foreign nationals, and international business owners on U.S. compliance matters. This is a growing area of my practice, and I take these engagements seriously: careful attention to current filing requirements, direct communication throughout, and honest guidance about what I can handle versus when a more specialized firm makes sense.

As a member of a professional community of 750+ accountants across the U.S. and internationally, I have real colleagues to consult on complex cross-border situations — so you benefit from more than one CPA's perspective.

Services Offered

Where I can help

U.S. Expat Tax Returns

U.S. citizens and permanent residents living outside the U.S. are generally required to file U.S. tax returns regardless of where they live or earn income.

  • Form 1040 with foreign income and tax credit analysis
  • Foreign Earned Income Exclusion (Form 2555)
  • Foreign Tax Credit (Form 1116)
  • State return analysis — some states continue to tax former residents; others do not
  • Tax treaty position analysis (evaluated case by case)

Foreign National U.S. Tax Compliance

Foreign nationals with U.S.-source income face filing obligations that vary by residency status, visa type, and applicable treaties.

  • Non-resident aliens with U.S.-source income (Form 1040-NR)
  • Dual-status taxpayers in transition years
  • Foreign nationals employed in the U.S. on work visas
  • Foreign investors with U.S. rental or investment income

FBAR & FATCA Compliance

U.S. persons with financial accounts or assets outside the United States face separate reporting requirements — with significant penalties for non-compliance.

  • FBAR (FinCEN 114) — required when aggregate foreign account balances exceed $10,000 at any point during the year
  • FATCA (Form 8938) — Statement of Specified Foreign Financial Assets, filed with Form 1040
  • Catch-up filing and compliance review for missed prior-year filings

Business

International Business Compliance

Foreign-Owned U.S. Businesses

Compliance for U.S. businesses with foreign owners, including Form 5472 and related filings.

Foreign Ownership Interests

Reporting for U.S. persons with ownership in foreign corporations or partnerships.

Compliance Review & Planning

General international compliance review and planning for individuals and small businesses.

Please note that complex transfer pricing and large multinational structures are outside the scope of this practice.

Who This Is For

Cross-border tax situations, handled personally

  • Expats and remote workers
  • Military contractors and missionaries
  • Foreign nationals on work or investor visas
  • Foreign nationals with U.S. rental or investment accounts
  • Retirees abroad or with foreign pension income
  • Small business owners with international operations

A note on my practice

International tax is a growing area of my practice, and I take on engagements where I can serve clients well. Complex transfer pricing and large multinational structures are outside the scope of this practice, and I'll tell you plainly if your situation calls for a more specialized firm.

If your tax life crosses borders, let's talk.

Let's Talk →