Cross-Border & International Tax
The intersection of U.S. tax law and international financial obligations requires deep technical knowledge and practical experience. We provide comprehensive cross-border tax compliance for individuals and businesses with financial ties that extend beyond U.S. borders.
Free. No commitment. We assess your situation in 15 minutes.
Enrolled Agent4.7 / 5.0 – 15 Google ReviewsFederally Authorized by U.S. Treasury
In short: We handle cross-border US tax compliance: FBAR and FATCA reporting, tax treaty positions, foreign income reporting, and streamlined filing procedures. Services are provided by an Enrolled Agent firm that serves international clients in English, Turkish, and Spanish, fully remotely.
Deep Expertise in International Tax Compliance
International tax compliance is not a sideline service at Arc & Ledger. It is a core specialization built on years of focused practice and published research. Our team has authored comprehensive resources on U.S. tax obligations for individuals with cross-border financial lives, including published books and multilingual guides on the American tax system.
This depth of knowledge translates directly into better outcomes for our clients. We understand the nuances of U.S. income tax treaties, the specific reporting requirements for foreign corporations and partnerships, and the practical realities of bringing delinquent filers back into compliance through the IRS Streamlined Filing Procedures.
Whether you are a dual-citizen professional managing assets in both countries, a foreign investor with U.S. real estate holdings, or a business owner with operations that span borders, we bring the technical precision and practical judgment that complex international situations demand.
Comprehensive International Compliance
The U.S. tax system imposes extensive reporting requirements on its citizens, residents, and certain non-residents with connections to foreign financial assets, entities, and transactions. These requirements exist alongside your standard income tax obligations and carry their own set of forms, thresholds, and penalties.
Many taxpayers are unaware of these obligations until they receive a notice, attempt to sell property, or apply for a mortgage. By that point, the cost of coming into compliance is significantly higher than it would have been with proactive planning. We help clients at every stage, from those who have been filing correctly and need continued support, to those who have years of delinquent filings to address.
Every international engagement begins with a thorough review of your situation. We identify all applicable filing requirements, assess any exposure from prior non-compliance, and present a clear plan with defined scope and pricing before any work begins.
Service Areas
- FBAR filing (FinCEN 114) for foreign account holders
- FATCA compliance (Form 8938) for specified foreign assets
- Treaty position reporting (Form 8833)
- Foreign corporation reporting (Form 5471)
- Foreign partnership reporting (Form 8865)
- Foreign trust reporting (Form 3520/3520-A)
- FIRPTA withholding certificates and compliance
- Streamlined Filing Compliance for delinquent filers
- Foreign tax credit optimization (Form 1116)
- Pre-immigration tax planning
Which International Tax Forms Do You Need?
Each form addresses a specific reporting obligation. Missing any of them can result in substantial penalties, even when no tax is owed.
Foreign Bank Account Report
Required when the aggregate value of all foreign financial accounts exceeds $10,000 at any point during the year. Filed separately from your tax return with the Financial Crimes Enforcement Network.
$225 first year ($99/yr catch-up)
Penalty for non-filing: Up to $10,000 per account per year (non-willful)
Statement of Specified Foreign Financial Assets
Filed with your tax return when specified foreign financial assets exceed the applicable threshold. Covers a broader range of assets than the FBAR, including foreign stock, securities, and interests in foreign entities.
$295
Penalty for non-filing: Up to $10,000 for failure to file, plus additional penalties
Treaty-Based Return Position Disclosure
Required when you take a position on your tax return based on a U.S. income tax treaty. This includes reduced withholding rates, exemptions from taxation, and other treaty benefits under applicable U.S. income tax treaties.
$295
Penalty for non-filing: $1,000 per failure to disclose
Information Return for Foreign Corporations
Required for U.S. persons who are officers, directors, or shareholders of certain foreign corporations. The filing requirements and level of detail depend on your category of filer and ownership percentage.
$1,895 base (+$500 per schedule)
Penalty for non-filing: $10,000 per form per year; statute of limitations remains open
Return for Foreign Partnerships
Required for U.S. persons with interests in certain foreign partnerships. Similar in structure to Form 5471 but applies to partnership interests rather than corporate ownership.
$1,750 base
Penalty for non-filing: $10,000 per form per year
Foreign Trust and Gift Reporting
Required for U.S. persons who receive distributions from foreign trusts, have transactions with foreign trusts, or receive large gifts from foreign persons. The reporting thresholds and requirements vary by transaction type.
$695 (Form 3520) / $895 (Form 3520-A)
Penalty for non-filing: Up to 35% of the gross value of the trust or gift
Streamlined Filing Compliance
If you have failed to report foreign financial assets or file required international information returns, the IRS Streamlined Filing Compliance Procedures offer a path back to compliance without the full range of penalties. The program is available to taxpayers who can certify that their failure to file was non-willful.
Our Streamlined Filing engagement includes the preparation and filing of up to 3 years of amended or delinquent tax returns and 6 years of FBARs, along with the required certification statement. We review your entire international reporting history to ensure that every obligation is addressed.
$2,650 (Domestic) · $3,195 (Foreign)
FIRPTA Compliance
The Foreign Investment in Real Property Tax Act requires buyers to withhold 15% of the gross sales price when purchasing U.S. real property from a foreign seller. This withholding can be reduced or eliminated by applying for a withholding certificate before closing.
We handle the entire FIRPTA compliance process, from preparing and filing the withholding certificate application (Form 8288-B) to ensuring the proper tax return is filed after the transaction closes. For foreign investors in U.S. real estate, proper FIRPTA planning can mean the difference between a 15% withholding and a significantly lower actual tax liability.
$1,500
How Much Do International Tax Services Cost?
All pricing is based on the complexity of your international situation. Final fees are confirmed after an initial review.
| Service | Price | Details |
|---|---|---|
| FBAR Filing (FinCEN 114) | $225 / $99 catch-up | First year $225; $99/yr for catch-up years |
| FATCA (Form 8938) | $295 | Statement of Specified Foreign Financial Assets |
| Treaty Position (Form 8833) | $295 | All applicable U.S. income tax treaty positions |
| Foreign Corporation (Form 5471) | $1,895 base | Plus $500 per additional schedule |
| Foreign-Owned U.S. Entity (Form 5472) | $1,800 base | Includes pro-forma Form 1120 |
| Foreign Partnership (Form 8865) | $1,750 base | Return for foreign partnership interests |
| Foreign Trust (Form 3520 / 3520-A) | $695 / $895 | Foreign gift or distribution reporting / annual trust return |
| FIRPTA Withholding Compliance | $1,500 | Withholding certificate application (Form 8288-B) |
| Streamlined Filing - Domestic (SDOP) | $2,650 | 3 years of returns and 6 years of FBARs |
| Streamlined Filing - Foreign (SFOP) | $3,195 | 3 years of returns and 6 years of FBARs; no penalty for qualifying expats |
| Pre-Immigration Tax Planning | From $1,500 | Comprehensive pre-residency asset and income review |
Frequently Asked Questions
Common questions about this service area.
Related Guides
Learn more about this topic with our in-depth guides.
FBAR & FATCA Filing Guide
Everything U.S. persons need to know about FBAR and FATCA – who must file, deadlines, penalties, and how to catch up on missed filings.
Read GuideFDAP Income & Treaty Benefits Guide
Understanding U.S. withholding on foreign persons' income, including treaty rate reductions across multiple countries and how to claim them.
Read GuideForeign Earned Income Exclusion Guide
How to qualify for and claim the FEIE – Bona Fide Residence and Physical Presence tests, exclusion limits, and Form 2555 filing guidance.
Read GuideRelated Services
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Personal tax return preparation with integrated FBAR and FATCA filings for individuals with foreign accounts.
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Monthly bookkeeping with multi-currency support, FBAR/FATCA-ready records, and financial statement preparation.
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Learn MoreInternational Tax Compliance Starts Here
Whether you need a single FBAR filed or a comprehensive Streamlined Filing engagement, submit your information and we will provide a clear path forward.
“This is the third consecutive year I've filed taxes with Burak, and it has always been an amazing experience and relief.”– Francesco F., Google Review
Both reach the same Enrolled Agent review. After either one, you'll receive a secure Client Portal invitation to upload your documents.