Blog
Is your ITIN Expiring?
Is your ITIN Expiring? At the end of this year, certain Individual Taxpayer Identification... more
Blog
Maryland Expands Pass-through Entity Tax to Circumvent Federal SALT Limitation
Maryland has become the most recent state to adopt a workaround to the federal $10,000 state and... more
Blog
Bureau of Economic Analysis (BEA) Survey of U.S. Foreign Direct Investment Form BE-10 Due May 29, 2020
The U.S. Department of Commerce has launched a benchmark survey through the Bureau of Economic... more
Blog
The U.S. Tax Filing Requirements of Foreign-Owned U.S. LLCs
A U.S. limited liability company (LLC) that is owned 100% by one person is classified by default... more
Blog
Can I Give a Tax-Free Gift to My Non-U.S. Citizen Spouse?
U.S. citizens married to non-U.S. citizens often want to know how much they can give to their... more
Blog
U.S. Individual Shareholders of Controlled Foreign Corporations May Elect to Decrease Tax on GILTI
The Tax Cuts and Jobs Act (TCJA) enacted various U.S. international tax provisions. The new law... more
Blog
New Standard Increases Flexibility for Agreed-Upon Procedures
The American Institute of Certified Public Accountants’ (AICPA) Auditing Standards Board (ASB)... more
Past Speaking Engagement
Alison Dougherty Hosted a Series of Strafford Webinars in Fall 2019
Alison Dougherty, a director in Aronson's Tax Services Group, will host a series of Strafford... more
Blog
States Begin Applying Wayfair Decision to Income Taxes
Many states have been slow to change their income tax nexus rules to comply with the more... more
Blog
Is an Executor Liable for a Decedent’s Unpaid FBAR Penalties?
English historian Thomas Fuller once wrote, “Travel makes a wise man better but a fool worse.”... more
Blog
U.S. Expatriate Citizens by Birth and Their U.S. Tax Reporting Obligations
The following situation is quite common. A U.S. expatriate individual is a U.S. citizen by birth... more
Blog
District of Columbia Curtails Tax Benefits for QHTCs
The District of Columbia enacted emergency legislation that significantly curtails incentives for... more