Disclaimer

General information, not advice

Everything on this website — including all articles, guides and FAQ answers — is general information about US international tax topics. It is not tax, legal, accounting or investment advice, and it is not a substitute for advice on your specific facts. US international tax outcomes turn on details: residency dates, elections, treaty positions, ownership percentages and timing. Do not act, or refrain from acting, on the basis of anything on this site without obtaining advice on your own situation.

No client relationship

Reading this website, or sending us a message through it, does not create a client relationship with LCW Tax Advisory (HK) Limited or LCW Tax Advisory (Canada) Limited. A client relationship is formed only by a signed engagement letter that defines the scope of work. Until then, please do not send confidential documents.

Currency of information

US tax law changes constantly — thresholds are indexed annually, forms are revised, and rules are amended by legislation, regulation and case law. Articles state the tax year they refer to where figures are given, and we review content periodically, but we cannot guarantee that any page reflects the law on the day you read it.

No outcomes promised

Descriptions of procedures (such as the Streamlined Filing Compliance Procedures) or potential tax results are descriptions of how rules generally operate — they are not predictions or guarantees of any outcome in your case. Eligibility and results depend on individual facts and on determinations made by the IRS and other authorities.

External links

Where we link to IRS publications or other external resources, we do so for convenience. We are not responsible for the content of external sites.

Questions

If anything on this site appears inaccurate or out of date, we want to know: info@lcwtax.com.