Before Day 1
When your planning options are widest
183
weighted days that can trigger U.S. residency
60+
U.S. tax treaties - most foreign nationals qualify for positions they never claim
Big 4
or equivalent background of every professional on your engagement
WHO WE SERVE
Foreign nationals entering the U.S. tax system
The Entrepreneur
Relocating to the U.S.
Building a U.S. company or expanding an existing foreign business. Entity structure, visa compliance, and tax efficiency must be designed before the first dollar of U.S. revenue is earned.
The Skilled Visa Worker
H-1B, L-1, or O-1 holder who became a U.S. tax resident without realizing what that means. Worldwide income is now taxable. Foreign accounts need FBAR disclosure. Treaty benefits may be available.
The Investor Visa
Applicant
Pursuing EB-5 or E-2 status. The investment structure, the source of funds, and the ownership of the U.S. entity all have tax implications that must be addressed before the visa petition is filed.
The Foreign
Real Estate Buyer
Purchasing U.S. property while living abroad. FIRPTA withholding on disposition, rental income withholding, and entity choice for holding structure are all live issues before the first purchase.
The Green Card Holder Considering Departure
Long-term residents who relinquish their Green Card may face the same exit tax regime as citizens who renounce. If held for 8 of the last 15 years, they are long-term residents, and covered - expatriate rules apply if the net worth, tax liability, or certification test is also met.
The International
Business Owner
Running a foreign company while living in or entering the U.S. Controlled foreign corporation rules, GILTI, and Subpart F apply — and most tax generalists don't know how to handle them.
VISA-TO-TAX MAPPING
Your visa type determines
your tax starting point
Immigration status and tax status are not the same thing - and the IRS doesn't care which visa you hold. Here's what actually determines your U.S. tax obligations.
F-1 / J-1
Student & Exchange Visitor
Typically exempt from the substantial presence test for 2 - 5 calendar years. Non-resident alien status means no FBAR obligation and limited U.S. income tax exposure - but the clock is running.
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Non-resident alien tax treatment during exempt period
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FICA exemption for non-resident alien students
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First-year residency trigger when exempt period ends
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Treaty benefits often available for scholarships and stipends
Green Card / LPR
Lawful Permanent Resident
Full U.S. tax resident treatment. Worldwide income, FBAR, FATCA - all apply. Long-term residents who relinquish their Green Card may be subject to expatriation tax. Planning for exit should begin well before that decision.
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All worldwide income subject to U.S. tax
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FBAR and FATCA obligations in full
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Long-term resident definition: Green Card held for 8 of last 15 years
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Exit tax may apply on relinquishment - advance planning required
H-1B / L-1 / O-1
Skilled Worker & Specialty Visa
Substantial presence test applies immediately. Most H-1B holders become U.S. tax residents in their first calendar year. The implications - worldwide income, FBAR, treaty analysis - begin on arrival.
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U.S. tax resident from year of arrival in most cases
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Worldwide income taxable immediately upon residency
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First-year election may be advantageous for partial-year residents
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FBAR obligation for foreign accounts exceeding $10K
B-1 / B-2 / Tourist
Visitor & Business Travel
Non-resident aliens are taxed only on U.S.-source income. But business activities during visits can create unexpected U.S. tax obligations - including effectively connected income - that many visitors don't anticipate.
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U.S.-source income taxable as NRA at 30% (or treaty rate)
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Effectively connected income from U.S. business activity
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Days spent in the U.S. count toward the substantial presence test
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Risk of de facto U.S. residency if days accumulate over multiple years
EB-5 / E-2
Investor Visa
The investor visa path often involves substantial foreign assets and existing business structures that need to be analyzed before U.S. residency begins. This is pre-immigration planning territory.
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Existing foreign entities require analysis before arrival
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U.S. investment structure must be modeled for tax efficiency
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FIRPTA implications for real property investments
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PFIC rules may apply to foreign investment funds
Dual Status
Year of Arrival or Departure
The tax year in which you become or cease to be a U.S. resident is uniquely complex. Dual-status returns apply different rules to the resident and non-resident portions - and elections made in this year can have permanent effects.
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Dual-status alien return requirements
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First-year election to be treated as resident for full year
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Income allocation between resident and non-resident periods
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Treaty tie-breaker positions may affect residency determination
COMMON MISTAKES
Where foreign nationals get
into expensive trouble
Most of these are preventable. Almost none of them are reversible after the fact.
Forming an LLC without modeling the tax consequences
A single-member LLC owned by a foreign person is treated as a disregarded entity - but that means the IRS looks through to the foreign owner directly. Business income becomes effectively connected income. The LLC that seemed simple creates a complex tax profile.
CONSEQUENCE: UNEXPECTED ECI, FORM 5472 PENALTIES $25K
Missing the pre-immigration window
The most valuable planning happens before U.S. residency begins. Appreciated assets, foreign entities, and trust structures can be repositioned tax-efficiently pre-arrival. After arrival, those options are largely gone. We see clients arrive and then ask about planning that could have saved six figures.
CONSEQUENCE: PERMANENT LOSS OF PLANNING OPPORTUNITY
FIRPTA withholding on real property sales
Buyers of U.S. real property are legally required to withhold 15% of gross proceeds when the seller is a foreign person (less for certain residential purchases). If the buyer doesn't withhold, the liability falls on them. If the seller doesn't plan in advance, the 15% is gone until a refund claim - often 12+ months later.
WITHHOLDING: 15% OF GROSS PROCEEDS (NOT GAIN)
Not claiming treaty benefits on passive income
U.S.-source dividends, royalties, and certain services income paid to foreign persons are subject to 30% withholding tax by default. Most applicable tax treaties reduce this to 0 - 15%. The reduction is not automatic - it requires filing the right form with the right withholding agent before payment.
OPPORTUNITY COST: 15–30% OF PASSIVE INCOME
WHY TIMING MATTERS
The tax decisions that can't
be made after you arrive
Pre-immigration planning is not optional - it's the highest-leverage moment in foreign national tax.
Once you become a U.S. tax resident, the IRS treats your worldwide income and assets as subject to U.S. tax. Foreign entities you own, foreign trusts you benefit from, appreciated assets you hold — all of it comes into the U.S. system at the moment of your arrival.
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Planning that happens before that moment can restructure, repatriate, value, and position those assets in ways that permanently reduce your U.S. tax exposure. Planning that happens after cannot.
Already in the U.S.?
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Planning leverage diminishes with time but doesn't disappear entirely. Treaty elections, entity elections, and compliance remediation are still available. We assess what's possible from where you are.
KEY PRE-ARRIVAL DECISIONS
Entity structure for the U.S. business
LLC vs. C-Corp vs. foreign branch isn't primarily a formation question - it's a tax question. The structure determines how income is characterized, when it's taxed, and whether it can be repatriated tax-efficiently.
Foreign asset valuation and repatriation
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Appreciated assets transferred after becoming a U.S. resident may trigger U.S. capital gains tax on the full appreciation. Pre-immigration, the same transfer may be a non-event or subject to a stepped-up basis.
Foreign trusts
U.S. residents who are beneficiaries of foreign trusts face complex annual reporting obligations. Whether those structures should be modified, distributed from, or wound down before arrival is a planning decision - not an administrative one.
OUR SERVICES
What we handle for foreign nationals
Pre-Immigration Tax Planning
The engagement that pays for itself many times over - and must happen before you become a U.S. tax resident. We map every asset, entity, and obligation against your immigration timeline and build a plan accordingly.
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Residency trigger analysis and timeline mapping
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Foreign entity and trust review pre-arrival
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Asset valuation, basis step-up, and transfer planning
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Treaty position analysis and first-year elections
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U.S. banking, ITIN, and EIN coordination
ITIN, EIN & Compliance Setup
The administrative foundation that everything else depends on. Done wrong, it creates cascading delays and penalties. Done right at the start, it's invisible infrastructure.
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ITIN application and certification
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EIN registration for U.S. and foreign-owned entities
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U.S. bank account coordination for non-residents
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Withholding tax setup and FIRPTA compliance
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State registration, nexus, and payroll tax setup
U.S. Entity Setup & Structure
The entity you form on day one determines your tax situation for years. We model the options - LLC, C-Corp, S-Corp, branch - against your income profile, investor needs, and long-term plan before any formation documents are filed.
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LLC vs. C-Corp modeling
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Pass-through vs. corporate tax rate analysis
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Visa-to-entity compatibility (O-1, EB-5, E-2)
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Foreign-owned U.S. entity compliance (Form 5472)
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State tax nexus analysis for multi-state businesses
Treaty Elections & Withholding
Most foreign nationals with treaty-eligible income never claim it. Withholding rates can often be reduced to zero or near-zero with a properly filed treaty claim.
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Income tax treaty analysis
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W-8BEN and W-8BEN-E preparation
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Reduced withholding rate claims
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Tie-breaker rule analysis for dual-resident situations
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Treaty-based return position disclosure (Form 8833)
FIRPTA & Real Property Transactions
FIRPTA requires buyers to withhold 15% of the purchase price when a foreign person sells U.S. real property (less for certain residential purchases). The withholding is on gross proceeds - not gain. Without a withholding certificate filed in advance, that money is gone until a refund is processed.
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FIRPTA withholding applications (Form 8288-B)
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Withholding reduction based on actual gain
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Buyer withholding compliance and remittance
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Foreign investment in U.S. real property structuring
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1031 exchange analysis for foreign sellers
HOW WE WORK
We build your tax position
around your immigration timeline
Immigration and tax don't move together automatically. We align them - so decisions made in one don't create problems in the other.
1
Full Pre-Immigration Diagnostic
We review every asset, entity, and financial obligation against your immigration timeline. Foreign trusts, foreign investments, foreign company ownership, appreciated property - all of it is assessed for U.S. tax implications before you cross the residency threshold.
2
Residency Trigger & First-Year Elections
We determine the exact date your U.S. tax residency begins, run the substantial presence test calculation, and explain each available election. ITIN, EIN, and compliance setup runs in parallel.
3
Annual Compliance & Treaty Maintenance
Annual U.S. tax returns, FBAR, FATCA where applicable, treaty position maintenance, and foreign entity reporting (Forms 5471, 8858, 8865) as required. We handle the complexity so you can focus on building.
Pre-Departure Planning & Exit Analysis
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If you're considering leaving the U.S. or relinquishing a Green Card, we begin exit analysis well in advance of your planned departure. The covered expatriate determination, mark to market tax modeling, and timing strategy must be in place before any action is taken.
International tax for foreign nationals requires attorneys and CPAs who've actually done it.
Pre-immigration planning, treaty elections, entity structuring for foreign-owned businesses — these are not generalist skills. Every professional engaged by Crossbridge carries Big 4 or equivalent experience in cross-border tax specifically. The credential standard exists because your situation demands it.