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Taxation of Foreign Nationals

The United States has complex income tax rules for those individuals moving to the United States, whether for short term or long term purposes. We advise clients on all aspects of taxation related to their relocation to the United States, including the implications of becoming a U.S. tax resident, of owning an interest in a closely held foreign corporation or foreign partnership, receiving a distribution from a foreign trust or estate, and receiving gifts from abroad. In addition, we work with immigration counsel and employers to provide advice related to United States visas and United States residency status. We also provide advice to our clients regarding the tax implications of obtaining or relinquishing a green card.