Non-US citizens

US income, non-US passport?
We handle the US side.

If you’re a non-US person with US-source income, investments, or business interests, you have US filing obligations on that piece. The rules are different from a citizen’s.

A Common Blind Spot

Not American — but the US still taxes part of your money.
We handle that part.

You hold US stocks or ETFs and want your dividend withholding sorted. You own US rental property. You have a stake in a US LLC or partnership and receive a K-1. Or you run a non-US business with US revenue or US shareholders.

In every one of those cases, the US-source piece carries a US filing obligation, separate from whatever you file at home. This page explains how that obligation works and how we prepare it for you.

The Mechanics

How US tax actually works for non-citizens.

Four things determine your US position. None of them are complicated once they’re laid out, and only the US-source piece is ever in scope.

You file Form 1040-NR
Form 1040-NR

As a non-resident, you file Form 1040-NR: the non-resident return, not the 1040 a citizen or resident files. Only your US-source income goes on it. Your salary, business, and investments back home aren’t reported on this return at all.

US-source income splits in two
ECI & FDAP

Once income is US-source, the IRS sorts it into two buckets that are taxed in completely different ways:

ECI · Effectively Connected Income
Tied to a US trade or business

Rental real estate (with an election), partnership K-1s, active US operations. Taxed at the same graduated rates as a citizen, and deductions are allowed against it.

FDAP · Fixed, Determinable, Annual, Periodical
Passive income at source

Dividends, interest, royalties. A flat 30% is withheld at source with no deductions, though a tax treaty (where one exists) may reduce that rate.

W-8 forms claim your treaty rate
W-8BEN &
W-8BEN-E

A W-8 form is how you tell a US payer who you are and claim a reduced treaty rate. Individuals file W-8BEN; entities file W-8BEN-E. The reduced rate only applies if a treaty exists with your country and you actively claim it. File nothing, and the default 30% stands.

Treaty availability varies
By jurisdiction

Whether a treaty is available depends entirely on where you’re tax-resident. Some APAC jurisdictions have a US income-tax treaty; others (including Hong Kong and Singapore) do not. The right move depends on your specific situation, so we assess it for you rather than assuming an outcome.

What applies to you

Find the part of your US footprint that needs filing.

US-source investment income

Dividends, interest, and capital gains from US stocks, ETFs, and brokerage accounts. We get your withholding right and file the return that reconciles it.

FDAP
W-8BEN
US real estate

Rental income, the sale itself, and the FIRPTA withholding that kicks in when a non-US person sells US property. We handle the election that lets you deduct expenses against rental income.

ECI election
FIRPTA
US business interests

A stake in a US LLC or partnership, a K-1 in your inbox, or questions about S-corp ownership limits for non-residents. We map the entity to your 1040-NR.

K-1
Form 1040-NR
Withholding & treaty optimization

The default is a flat 30% taken at source. Where a treaty applies, we file the right W-8 to claim the reduced rate, then reconcile it on the return so you’re not over-withheld.

30% default
Treaty claim
2,000+
US returns filed
12+
years serving APAC
5+
APAC jurisdictions
100%
CPA-led
APAC coverage

Wherever you're based, the US-source piece still files.

Wherever you’re based across APAC, the US-source part of your income or business carries a US filing obligation. The local detail is what varies from client to client: whether a treaty exists, and how your home-country tax credits flow back into your US position. We handle those cross-border details case by case, working from your actual residency and the income genuinely at stake rather than a one-size-fits-all table.

REVIEWS

What our clients say.

Verified Google reviews from the people we file for.

Get started

Find out where you actually stand.

Whether you’re ready to file or just want to understand your position, the first conversation is straightforward.

 

Get a quotation

You already know your US footprint: the investments, the property, the K-1s. Send us the scope and we’ll come back with a fixed quotation for the US-source side.

Speak with our team

Want to talk it through first? Book a short consult and we’ll confirm exactly what’s in scope before you commit to anything.