LUNA CPA

December 21, 2025 Foreign Asset Reporting

International Tax Compliance for U.S. Persons and Foreign Owners: A Complete Guide

International tax compliance has become one of the most aggressively enforced areas of U.S. taxation. Whether you are a U.S. citizen living abroad, a foreign national owning a U.S. business, or an ...

By Albert Luna Jr., CPA

December 17, 2025 International Tax

U.S. Owners of Foreign Companies: Forms 5471, GILTI & Ongoing Reporting Explained

U.S. taxpayers who own foreign companies face some of the most complex reporting requirements in the tax code. Many business owners believe that if income is earned abroad, it is not subject to U.S...

By Albert Luna Jr., CPA

December 14, 2025 International Tax

Foreign-Owned U.S. Companies: Form 5472, BOI, Withholding & IRS Scrutiny

Foreign nationals who own U.S. companies face strict IRS and Treasury reporting rules that go far beyond filing an annual tax return. Many foreign-owned U.S. LLCs believe that if there is little or...

By Albert Luna Jr., CPA

December 10, 2025 Foreign Asset Reporting

Foreign Asset Reporting Explained: FBAR, FATCA, Form 3520 & 3520-A

Foreign asset reporting is one of the most misunderstood areas of U.S. tax compliance. Many taxpayers believe that if income was already taxed abroad—or if assets did not generate income—there is n...

By Albert Luna Jr., CPA

December 7, 2025 Expat Tax

Receiving Money, Gifts, or Inheritances from Abroad: IRS Reporting Rules

Receiving money from family members or sources outside the United States is common, especially for taxpayers with international ties. Unfortunately, many individuals assume that gifts or inheritanc...

By Albert Luna Jr., CPA

December 3, 2025 Foreign Asset Reporting

U.S. Tax Obligations for Americans Living and Working Abroad

Many U.S. citizens and green card holders assume that moving abroad eliminates their U.S. tax obligations. In reality, the United States taxes its citizens and residents on worldwide income, regard...

By Albert Luna Jr., CPA

November 30, 2025 Expat Tax

Foreign Earned Income Exclusion vs Foreign Tax Credit: A Strategic Comparison

U.S. taxpayers earning income abroad often hear about two primary tools designed to reduce double taxation: the Foreign Earned Income Exclusion (FEIE) and the Foreign Tax Credit (FTC). While both c...

By Albert Luna Jr., CPA

November 26, 2025 International Tax

How Tax Residency Works for U.S. Citizens, Green Card Holders, and Foreign Nationals

Tax residency is one of the most misunderstood concepts in international taxation. Many individuals assume that residency is based solely on immigration status or physical location, but U.S. tax re...

By Albert Luna Jr., CPA

November 23, 2025 Expat Tax

International Payroll, Self-Employment & Contractor Issues Abroad

As remote work becomes more common, many U.S. taxpayers now earn income while living or working abroad. Whether income is earned as an employee, independent contractor, or business owner, internati...

By Albert Luna Jr., CPA

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