Segal, Cohen & Landis

International Tax

30 attorney-written articles

How to Correct an FBAR You Already Filed: Missing Accounts and Wrong Balances

Review a filed FBAR for missing accounts or incorrect balances, gather submission evidence, and distinguish a report correction from broader compliance issues.

Oct 5, 2026Approx. 3 min readRead →

IRS FBAR Penalty Letters 3709 and 3708: What Changes Before and After Assessment

Compare IRS FBAR penalty letters 3709 and 3708, identify the procedural stage, and organize the notice, deadlines and account records.

Oct 1, 2026Approx. 3 min readRead →

Untangling Foreign Trust Rules with a Practical Guide to Form 3520 Penalties

International tax reporting depends on status, assets, transactions and applicable exceptions. Review the current reporting obligations and eligibility for compliance procedures.

Sep 14, 2026Approx. 12 min readRead →

International Taxation Attorneys Share Expert Advice

International tax reporting depends on status, assets, transactions and applicable exceptions. Review the current reporting obligations and eligibility for compliance procedures.

Jun 19, 2026Approx. 13 min readRead →

Miami IRS Tax Attorney: International Tax, FBAR, and Federal Tax Debt in South Florida

Miami is one of the most internationally connected cities in the United States. Its location as a gateway to Latin America, the Caribbean, and Europe has created a uniquely complex tax environment — one where FBAR…

May 20, 2026Approx. 7 min readRead →

Form 3520 Penalties Explained — And How to Fight Back

International tax reporting depends on status, assets, transactions and applicable exceptions. Review the current reporting obligations and eligibility for compliance procedures.

May 19, 2026Approx. 8 min readRead →

I Got a Large Gift From My Foreign Parents — Do I Have to Report It?

A large gift or inheritance from foreign parents may require Form 3520. Review the recipient’s status, donor aggregation, filing deadlines, exceptions and possible penalties.

May 19, 2026Approx. 11 min readRead →

Filing U.S. Taxes With a Foreign Employer and No W-2

Learn how foreign-employer income, worker status, payroll coverage, exclusions, credits and foreign-account reporting affect U.S. tax filing without a W-2.

May 18, 2026Approx. 14 min readRead →

TFSA Tax Rules for US Citizens in Canada — What Every Dual Citizen Needs to Know

International tax reporting depends on status, assets, transactions and applicable exceptions. Review the current reporting obligations and eligibility for compliance procedures.

May 18, 2026Approx. 10 min readRead →

Foreign Inheritance and U.S. Tax — What You Need to Know Before Accepting an Inheritance

Understand foreign-inheritance Form 3520 reporting, foreign-account requirements, filing dates, penalties and available correction procedures.

May 18, 2026Approx. 11 min readRead →

Form 3520 vs Form 3520-A — What's the Difference and Do You Need Both?

Compare Forms 3520 and 3520-A: filing obligations, regular and substitute-return deadlines, extension procedures, reporting exceptions and potential penalties.

May 18, 2026Approx. 14 min readRead →

Form 3520 for Asian-American Families: Reporting Gifts From Parents in China, Japan, Korea, and India

Learn when U.S. recipients must report gifts from foreign parents, how related-donor thresholds work, and how filing deadlines, penalties and late-filing options differ.

May 18, 2026Approx. 14 min readRead →

Green Card Holders and Foreign Gifts: U.S. Reporting Rules and Tax Exceptions

Learn when green card and visa holders must report foreign gifts or inheritances, how Form 3520 thresholds work, and which tax exceptions and late-filing procedures may apply.

May 18, 2026Approx. 12 min readRead →

FBAR Filing Requirements for Expats: A Guide to Foreign Account Reporting

Review FBAR filing duties, the limited spouse exception, filing methods and penalty risks for U.S. taxpayers abroad.

May 18, 2026Approx. 10 min readRead →

IRS Passport Restrictions and Foreign Tax Debt: How to Get Your Passport Back

Federal passport certification requires qualifying seriously delinquent tax debt. Review the IRS notice, applicable exclusions and available judicial remedies.

May 18, 2026Approx. 11 min readRead →

PFIC Tax Reporting: The Silent Tax Bomb in Your Foreign Investment Account

International tax reporting depends on status, assets, transactions and applicable exceptions. Review the current reporting obligations and eligibility for compliance procedures.

May 18, 2026Approx. 9 min readRead →

How the IRS Voluntary Disclosure Program Works for Foreign Account Holders

International tax reporting depends on status, assets, transactions and applicable exceptions. Review the current reporting obligations and eligibility for compliance procedures.

May 18, 2026Approx. 8 min readRead →

Form 3520 Thresholds for 2025: Limits and a 2020–2026 Table

Review Form 3520 foreign-gift reporting thresholds for tax year 2025, the 2020–2026 historical table, aggregation rules, exceptions and filing deadlines.

May 18, 2026Approx. 10 min readRead →

How to Keep Offshore Accounts Compliant with U.S. Reporting Rules

Review FBAR and Form 8938 requirements, offshore reporting penalties, disclosure options and separate California tax obligations before addressing missing filings.

May 1, 2026Approx. 10 min readRead →

Free Online U.S. Tax Filing From Abroad: Eligibility and Limits

Compare free filing options for 2025 U.S. returns filed in 2026, including eligibility, foreign-income forms, reporting duties and overseas deadlines.

Apr 28, 2026Approx. 10 min readRead →

The Expat Tax Deadline Survival Guide

International tax reporting depends on status, assets, transactions and applicable exceptions. Review the current reporting obligations and eligibility for compliance procedures.

Apr 3, 2026Approx. 12 min readRead →

How to Handle Your US Taxes When Married to a Non-Citizen

Review U.S. tax residency, filing statuses, the nonresident-spouse election, taxpayer identification and foreign-asset reporting before filing a cross-border couple’s return.

Mar 20, 2026Approx. 13 min readRead →

Expat Tax Guide for U.S. Citizens Living Abroad (2026)

Review U.S. tax filing abroad, exclusions, credits, foreign accounts, reporting forms and options for missed filings.

Mar 6, 2026Approx. 26 min readRead →

Bridging Borders: Dallas International Tax Attorneys for Your Assets

Review cross-border filing duties, international tax disputes and how counsel can assess compliance options for Dallas taxpayers.

Dec 16, 2025Approx. 12 min readRead →

Boston International Tax: Reporting, Compliance and Representation

Understand foreign-account reporting, tax residence, treaties and disclosure options, and the questions to ask when choosing international tax counsel in Boston.

Dec 1, 2025Approx. 10 min readRead →

Simplify Your Taxes: A Guide to Streamlined Filing

Review streamlined eligibility, foreign and domestic procedures, and the chronology and records supporting a non-willful certification.

Nov 28, 2025Approx. 9 min readRead →

Foreign Bank Account Reporting: FBAR Requirements and Filing Guide

Learn who must file an FBAR, how to apply the $10,000 aggregate threshold, what records to keep, and how FBAR differs from Form 8938.

Nov 26, 2025Approx. 16 min readRead →

Non U.S. Citizens Filing Requirements and Tax Treatment

International tax reporting depends on status, assets, transactions and applicable exceptions. Review the current reporting obligations and eligibility for compliance procedures.

Jul 7, 2023Approx. 7 min readRead →

A Taxpayer’s Guide to Compliance Under FATCA

Understand Form 8938 filing categories, foreign financial asset thresholds, penalties and compliance options.

Jun 15, 2023Approx. 6 min readRead →

The Complete Guide to Form 3520: Who Files, When, and What Happens If You Don't

Review Form 3520 foreign trust and gift reporting, tax-year thresholds, filing deadlines and penalties.

Apr 3, 2023Approx. 18 min readRead →
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