Maximizing Your Returns: The Ultimate Guide for Foreign Investors!
• The video discusses the taxation of foreign investors in the United States, focusing on income tax and estate tax issues.
• Foreign investors are defined as non-resident alien individuals, who pay income tax on their U.S. source income and estate tax on U.S. situs assets.
• Resident aliens, on the other hand, are taxed like U.S. citizens and pay income tax on worldwide income and estate tax on worldwide assets.
• The determination of whether someone is a non-resident alien or a resident alien is based on factors such as permanent residency status, substantial presence in the U.S., or voluntary election.
• Different tax rules apply to passive income (taxed at a flat rate) and active business income (subject to graduated income tax rates). Foreign corporations also have specific tax considerations, including a branch tax.
• Value can be lost without good professional advice.
Foreign Investors General Taxation – America – A Tax Haven For International Investors
Richard S. Lehman, Esq. Lehman Tax Law
Located in the Dorot & Bensimon P.L. Domestic & International Tax Law Office
2000 Glades Road, Suite 312
Boca Raton, FL. 33431
561-368-1113
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