U.S.–Korea Cross-Border Tax Guides
Clear, practical explanations of U.S.–Korea cross‑border tax issues, including PFIC, foreign accounts, Korean income, and international reporting obligations.
List of Services
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Residency & Tax StatusList Item 1
Clear guidance on determining U.S. vs. Korea tax residency, dual‑status situations, treaty tie‑breaker rules, and how tax obligations change when moving between the two countries.
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Foreign Assets & ReportingList Item 2
Practical explanations of FBAR, FATCA, foreign asset thresholds, Korean financial account reporting, penalties, and how to correctly report overseas interest, stocks, and accounts.
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Cross‑Border Income & TaxationList Item 3
Comprehensive guidance on how the U.S. taxes Korea‑source income, how to avoid double taxation, when to use FTC vs. FEIE, and how to correctly report foreign earnings.
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Business & Self‑EmploymentList Item 4
Essential rules for reporting Korean business activity in the U.S., structuring cross‑border operations, handling freelancer income from Korea, and managing double‑tax exposure.
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Investments & Real Estate
Detailed guidance on U.S. taxation of Korean real estate, rental income, stock gains, currency conversion rules, and how foreign tax credits apply to investment income.
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Immigration & Life Events
Tax implications of obtaining a green card, U.S. citizenship, moving between the U.S. and Korea, marriage across countries, and key planning steps before relocation.
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Estate & Wealth Transfer
Clear explanations of U.S.–Korea estate and gift tax rules, inheritance reporting, Form 3520 requirements, and strategies to minimize cross‑border transfer tax exposure.