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.
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.
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.
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.
Once income is US-source, the IRS sorts it into two buckets that are taxed in completely different ways:
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.
Dividends, interest, royalties. A flat 30% is withheld at source with no deductions, though a tax treaty (where one exists) may reduce that rate.
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.
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.
Dividends, interest, and capital gains from US stocks, ETFs, and brokerage accounts. We get your withholding right and file the return that reconciles it.
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.
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.
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.
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.
Verified Google reviews from the people we file for.
I LTrustindex verifies that the original source of the review is Google. My experience has been a pleasant. Very happy with the service and responsiveness. Highly recommended. Melody PasinabaoTrustindex verifies that the original source of the review is Google. I was nervous about dealing with the IRS on my own. With ATD’s help, I didn’t have to face them alone, and that made all the difference. John LumsdenTrustindex verifies that the original source of the review is Google. Great and professional service. Thanks Christopher and team. Charlie HaaseTrustindex verifies that the original source of the review is Google. I've used American Pacific Tax for my U.S. tax returns since I moved to Hong Kong three years ago. Regardless of the utterly indefensible American policy of taxing their expats, American Pacific Tax has handled complicated income tax returns for me with no problems or inconvenience to me, and I will continue to use them going forward. Their personnel are attentive, knowledgeable and responsive, and I've had no trouble at all. American Pacific Tax provides excellent service for American citizens who need to file U.S. tax returns from Hong Kong. Dude KwanTrustindex verifies that the original source of the review is Google. American Pacific Tax has advised me on US Tax for over 10 years. I cannot see myself using other tax consultants. Peter TsaoTrustindex verifies that the original source of the review is Google. I am very pleased with Chris Chang's professionalism and service quality. Chris rings up periodically to check in and provides update on new developments on the tax front. Very helpful and highly recommend his firm. OLDKNICKSFAN “HKBK”Trustindex verifies that the original source of the review is Google. Chris and team do a wonderful job! Highly recommended. N. WoffordTrustindex verifies that the original source of the review is Google. Every year Chris and his team do my US tax returns. They are so easy to work with and always accommodate my schedule. I know I can always count on American Pacific Tax Limited to deliver excellent tax returns on my behalf. Andrew WA CoatesTrustindex verifies that the original source of the review is Google. Thank you to Chris, May and the American Pacific Tax team for their excellent service for the past 13 years. Your process is smooth and efficient, which is great! AndrewGoogle rating score: 4.9 of 5, based on 54 reviews
Whether you’re ready to file or just want to understand your position, the first conversation is straightforward.
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.
Want to talk it through first? Book a short consult and we’ll confirm exactly what’s in scope before you commit to anything.
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