Strategies to optimize your finances

Section 704 controls how a partnership allocates income among partners. Substantial economic effect and capital accounts make allocations stick.

How branch profits tax applies to foreign corporations, the DEA calculation, treaty benefits, and key tax issues explained simply.

Learn how FIRPTA withholding works, when to file Form 8288, and how foreign sellers can reduce their tax bill on U.S. property sales.

IRS Form 8833 discloses a treaty-based return position under section 6114. See who must file, the exceptions, and the penalty for skipping it.

Subpart F income makes US shareholders pay tax on certain income of a controlled foreign corporation. Here is how it works, and how GILTI fits in.

Use Form 8802 to request Form 6166, the IRS residency certification you need to claim income tax treaty benefits and cut foreign withholding.