Tax Compliance Services

UK US Tax specializes in producing U.S. federal, state and local income tax returns for both American expatriates and non U.S. persons with U.S. filing obligations.

For U.S. citizens and green card holders, we produce the following tax returns:

We specialize in the preparation of these returns and recognize the various elections that can and often should be made to reduce U.S. taxes or increase the utilization of foreign tax credits.  For example, we do not always file the foreign earned income exclusion for highly paid U.S. expatriate workers – often the foreign tax credit cost does not justify filing claiming the earned income exclusion and perversely creates a higher U.S. tax liability.

Non U.S. citizens also have U.S. filing obligations, either as a result of spending sufficient days in the United States to meet the substantial presence U.S. residency rules or as a result of U.S. business or investment activities, including owning U.S. real estate. 

We regularly prepare U.S. tax returns for such individuals, including taking advantage of provisions in the U.S./U.K. income tax treaty that may allow a foreign individual to avoid U.S. worldwide taxation even though the person is a U.S. resident under applicable U.S. rules.

We have a number of foreign corporate clients.  These clients typically are required to file U.S. tax returns as a result of receiving U.S. source active business income (“effectively connected income”) or more passive types of investment income, including income from U.S. real property investments.

Finally, we prepare tax returns for partnerships with U.S. filing obligations that have invested in Channel Islands (or other jurisdiction) funds.