Appendices
Appendices
United States Tax Laws – A Perspective for Foreign Companies and Individuals Doing Business or Living in the United States
Appendices
Flowchart for determining residency status
Copies of forms 1001, 1040, 1040NR, 1042, 1042S, 5471, 5472, 8300 and TD F 90-22.1
Appendix 2
Forms
1001- Ownership, Exemption, or Reduced Rate Certificate
1040 US Individual Income Tax Return
1040 NR- US Nonresident Alien Income Tax Return
1042 S-Annual Withholding Tax Return for US Source Income of Foreign Persons
1042-Annual Withholding Tax Return for US Source Income of Foreign Persons
5471-Information Return of US Persons With Respect to Certain Foreign corporations
5472-Information Return of a 25% Foreign Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business
8300-Report of Cash Payments Over $10,000 Received in a Trade or Business
TDF 90-22.1 Report of Foreign Bank and Financial Accounts
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[vc_row][vc_column][vc_column_text]by Alan L. Olsen, CPA, MBA (Tax) Mananging Partner Greenstein, Rogoff, Olsen & Co. Posted: 3/1/11 In times of economic uncertainty, bad news is good news for collectors and sellers. This uncertainty drives capital out of the stock market but at the same time, causes investments like art, wine and fine jewelry (among others) to…
The Human Factor in Mergers and Acquisitions
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Business Plan Basics
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