Brenner & Elsea-Mandojana, LLC
Certified Public Accountants
U.S. Citizens and Resident Aliens Abroad
September 7, 2017
If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same...
August 15, 2017
When beginning a business, you must decide what form of business entity to establish. Your form of business determines which income tax return form yo...
Expatriation Tax
April 6, 2017
The expatriation tax provisions under Internal Revenue Code (IRC) sections 877 and 877A apply to U.S. citizens who have renounced their citizenship an...
What is Taxable and Nontaxable Income?
August 28, 2017
You can receive income in the form of money, property, or services. This section discusses many kinds of income that are taxable or nontaxable. It inc...
U.S. Government Civilian Employees Stationed Abroad
August 27, 2017
1. U.S. Government Civilian Employees Working Overseas...
Individuals Living or Working in U.S. Territories
August 27, 2017
An individual who has income from Guam, the Commonwealth of the Northern Mariana Islands (CNMI), American Samoa, the U.S. Virgin Islands or Puerto Ric...
Summary of FATCA Reporting for U.S. Taxpayers
August 3, 2017
Reminder: You may have to report information about foreign financial assets and accounts...
Report of Foreign Bank and Financial Accounts (FBA...
August 7, 2017
If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund,..
Business Taxes
September 7, 2017
The form of business you operate determines what taxes you must pay and how you pay them. The following are the five general types of business taxes.
Tax Scams / Consumer Alerts
September 7, 2017
In recent years, thousands of people have lost millions of dollars and their personal information to tax scams and fake IRS communication. Scammers us...