USCPA
Sophie Luo 羅霞
擁有超過二十年的財務會計經驗,專精美國稅務,為海外美國人與企業提供中文稅務服務。
Articles
Step One in Filing Taxes: Choose the Right Filing Status
Step One in Filing Taxes: Choose the Right Filing Status
Taiwan Parent Company + US Subsidiary: How to Handle Taxes?
Taiwan Parent Company + US Subsidiary: How to Handle Taxes?
Form 4868 Extension Application: How‑to and Limitations
Form 4868 Extension Application: How‑to and Limitations
The IRS Promotes Online Service Upgrades! Encouraging Taxpayers to Utilize IRS.gov Self-Service Tools
The IRS Promotes Online Service Upgrades! Encouraging Taxpayers to Utilize IRS.gov Self-Service Tools
Mastering Lease Accounting & Its Accounting Treatments
Mastering Lease Accounting & Its Accounting Treatments
HSA (Health Savings Account) Tax Filing Guide! Key U.S. Tax Highlights Explained!
HSA (Health Savings Account) Tax Filing Guide! Key U.S. Tax Highlights Explained!
What Should You Do If You Accidentally Fail to Report Foreign Financial Assets? Never Do a "Quiet Disclosure"!
What Should You Do If You Accidentally Fail to Report Foreign Financial Assets? Never Do a "Quiet Disclosure"!
Attention Unreported FBAR Holders! U.S. & Taiwan Discuss Enhanced Data Exchange; AI Enforcement Escalates
Attention Unreported FBAR Holders! U.S. & Taiwan Discuss Enhanced Data Exchange; AI Enforcement Escalates
US Government to Intensify Crackdown on Hidden Foreign Income & Welfare Fraud Starting in 2026
US Government to Intensify Crackdown on Hidden Foreign Income & Welfare Fraud Starting in 2026
Three Common Penalties for U.S. Individual Income Tax
Three Common Penalties for U.S. Individual Income Tax
IRS Announces Tax Season Will Begin Jan. 26
IRS Announces Tax Season Will Begin Jan. 26
Key Tax Considerations for Qualifying Widow(er) / Surviving Spouse Filing Status
Key Tax Considerations for Qualifying Widow(er) / Surviving Spouse Filing Status
U.S.-Made Vehicle Loan Interest Deduction
U.S.-Made Vehicle Loan Interest Deduction
How to report the sale of a home on US taxes?
How to report the sale of a home on US taxes?
Can a U.S. Entity Change Its Tax Classification After Formation?
Can a U.S. Entity Change Its Tax Classification After Formation?
Key Tax Filing Deadlines for January 2026
Key Tax Filing Deadlines for January 2026
Need to Reclaim Tax Credits? Understand the Key Form 8862
Need to Reclaim Tax Credits? Understand the Key Form 8862
Types of U.S. Companies and Key Tax Considerations
Types of U.S. Companies and Key Tax Considerations
Maximizing Your 2025 Standard Deduction for Seniors
Maximizing Your 2025 Standard Deduction for Senior
Key U.S. Tax Considerations for Students Studying
Key U.S. Tax Considerations for Students Studying
IRS 2025 Criminal Investigation Report
IRS 2025 Criminal Investigation Report
Searching for U.S. Certified Public Accountants in Taiwan
Searching for U.S. Certified Public Accountants in Taiwan
Working Overseas? This Form Can Help You Save on Taxes!
Working Overseas? This Form Can Help You Save on Taxes!
How to Organize Your U.S. Tax Documents
How to Organize Your U.S. Tax Documents
Health Savings Accounts (HSAs) Offer Triple Tax Advantage!
Health Savings Accounts (HSAs) Offer Triple Tax Advantage!
What to Do If the IRS Requests Additional Tax Payment
What to Do If the IRS Requests Additional Tax Payment
New Overtime Deduction Available for U.S. Wage Earners in 2025
New Overtime Deduction Available for U.S. Wage Earners in 2025
Regulations of U.S. Amended Tax Return
Regulations of U.S. Amended Tax Return
U.S. Tax Guide for Holding and Trading Virtual Currencies
U.S. Tax Guide for Holding and Trading Virtual Currencies
Selling a house in the US? Don’t get lost in tax forms!
Selling a house in the US? Don’t get lost in tax forms!
About the Streamlined Procedures
About the Streamlined Procedures
Important Form 5472 Filing Requirements for U.S. Companies!
Important Form 5472 Filing Requirements for U.S. Companies!
IRS Reminder: Payment Plan Options Are Available for Taxpayers Who Owe
Payment Plan Options Are Available for Taxpayers Who Owe
Form 5471 Filed? Key International Tax Compliance for U.S. Shareholders
Form 5471 Filed? Key International Tax Compliance for U.S. Shareholders
What Is a 401(k)? A Quick Guide to the Most Common U.S. Retirement Savings Account
What Is a 401(k)? A Quick Guide to the Most Common U.S. Retirement Savings Account
What Is Form 1040-X?
What Is Form 1040-X?
IRS encourages taxpayers to check withholding now for next year
IRS encourages taxpayers to check withholding now for next year
How to Avoid U.S. Tax Fraud?
How to Avoid U.S. Tax Fraud?
Can I get a Tax Credit for Buying a Tesla in the U.S.?
Can I get a Tax Credit for Buying a Tesla in the U.S.?
2026 U.S. Business Tax Filing: Key Dates & Smart Strategies
2026 U.S. Business Tax Filing: Key Dates & Smart Strategies
A Complete Guide to Key Deadlines for Filing 2025 U.S. Taxes in 2026
A Complete Guide to Key Deadlines for Filing 2025 U.S. Taxes in 2026
Who Can Claim the U.S. Earned Income Tax Credit (EITC)?
Who Can Claim the U.S. Earned Income Tax Credit (EITC)?
U.S. Tax Filing—Overlooked Strategies for Potential Savings!
U.S. Tax Filing—Overlooked Strategies for Potential Savings!
What is a PIN for U.S. taxes?
What is a PIN for U.S. taxes?
IRS Announces Interest Rates for the First Quarter of 2026
IRS Announces Interest Rates for the First Quarter of 2026
The IRS has announced updated retirement contribution limits for tax year 2026.
IRS has announced updated retirement contribution limits for tax year 2026.
Have Foreign Assets? Form 3520 is a Key Part of Your Tax Filing. Don't Overlook It!
Have Foreign Assets? Form 3520 is a Key Part of Your Tax Filing. Don't Overlook It!
Key Changes to U.S. Tax Rules for 2025: What You Need to Know
Key Changes to U.S. Tax Rules for 2025: What You Need to Know
How to Write a Check to Pay U.S. Taxes?
How to Write a Check to Pay U.S. Taxes
Time you can claim a credit or refund
Time you can claim a credit or refund
IRS Tips to Help Taxpayers Make Sure Their Donations Go to Legitimate Charities
IRS Tips to Help Taxpayers Make Sure Their Donations Go to Legitimate Charities
Use the “Where’s My Refund?” Tool to Track Refund Status
Use the “Where’s My Refund?” Tool to Track Refund Status
2025 U.S. FBAR Penalty Adjustments
2025 U.S. FBAR Penalty Adjustments
Do You Need to File Taxes on Social Security Income?
Do You Need to File Taxes on Social Security Income?
Common Questions About Form 1099-K
Common Questions About Form 1099-K
2026 Filing Tax Return Update! The US Tax Adjustments for 2025
2026 Filing Tax Return Update! The US Tax Adjustments for 2025
Who Needs to File Form 1116 When Filing Taxes?
Who Needs to File Form 1116 When Filing Taxes?
IRS 2025 Third Quarter Interest Rates
IRS 2025 Third Quarter Interest Rates
What are the tax obligations for a U.S. citizen?
What are the tax obligations for a U.S. citizen?
Trump's Tax Cut Bill: Key Provisions Analysis
Trump's Tax Cut Bill: Key Provisions Analysis
How Do Married Couples File U.S. Taxes?
How Do Married Couples File U.S. Taxes?
The U.S. OBBB Act Tax Highlights
The U.S. OBBB Act Tax Highlights
Do You Own Taiwan ETFs? You Might Need to File IRS Form 8621!
Do You Own Taiwan ETFs? You Might Need to File IRS Form 8621!
The Deadline of Beneficial Ownership Information Report
The Deadline of Beneficial Ownership Information Report
IRS Warns Taxpayers to Beware of Tax Schemes Involving Donations
IRS Warns Taxpayers to Beware of Tax Schemes Involving Donations
Who Should File a 2024 Tax Return In 2025?
Who Should File a 2024 Tax Return In 2025?
2025 Filing Tax Return Update! The US Tax Adjustments for 2024
2025 Filing Tax Return Update! The US Tax Adjustments for 2024
What is Beneficial Ownership Information (BOI) Report?
What is Beneficial Ownership Information (BOI) Report?
he Deadline of Applying for US Stimulus Payments!
The Deadline of Applying for US Stimulus Payments!
2024 U.S. FBAR Penalty Adjustments
2024 U.S. FBAR Penalty Adjustments
The IRS Announced a New Tax Policy for Energy Efficient Home Improvement Credit
The IRS Announced a New Tax Policy for Energy Efficient Home Improvement Credit!
What Should I Prepare for Filing 2023 US Taxes in 2024?
What Should I Prepare for Filing 2023 US Taxes in 2024?
2024 US Tax Filing Season Begins on January 29!
2024 US Tax Filing Season Begins on January 29!
2023 IRS Income Tax Brackets, Updates to Your 2023 Tax Return for Filing in 2024
2023 IRS Income Tax Brackets, Updates to Your 2023 Tax Return for Filing in 2024
January 16, The Deadline for the 2023 Fourth-Quarter Estimated Tax Payment.
January 16, The Deadline for the 2023 Fourth-Quarter Estimated Tax Payment
Three Steps of Renouncing U.S. Citizenship
Three Steps of Renouncing U.S. Citizenship
Frequently Asked Questions of US Taxes for New Green Card Holders
Frequently Asked Questions of US Taxes for New Green Card Holders
Assessing the Need for U.S. Estimated Tax Payments
Assessing the Need for U.S. Estimated Tax Payments
The IRS Announces Another Rate Increase for 2023 Quarter
The IRS announces another rate increase for 2023 quarter
2024 Filing Tax Return Update! The US Tax Adjustments for 2023
2024 Filing Tax Return Update! The US Tax Adjustments for 2023
Real Case-Prosecution for Filing False Tax Returns and Failing to File Report of Foreign Bank and Financial Accounts (FBAR).
Real Case-Prosecution for Filing False Tax Returns and Failing to File Report of Foreign Bank and Financial Accounts (FBAR).
When Can I Use Itemized Deductions?
When Can I Use Itemized Deductions?
How Do I File US Tax Return If My Spouse Isn’t an American?
How Do I File US Tax Return If My Spouse Isn’t an American?
2023 U.S. FBAR Penalty Adjustments
2023 U.S. FBAR Penalty Adjustments
US Standard Mileage Rates for 2022
US Standard Mileage Rates for 2022
The Beginning of 2023 Tax Filing Season
The Beginning of 2023 Tax Filing Season
The Change of 2022 US Tax Credits
The Change of 2022 US Tax Credits
Who Should File a 2022 Tax Return In 2023?
Who Should File a 2022 Tax Return In 2023?
US Interest Rates Increase in 2023
US Interest Rates Increase in 2023
The New Rules of the US Form 1099-K in 2023
The New Rules of the US Form 1099-K in 2023
What Should I Prepare for Filing 2022 US Taxes in 2023?
What Should I Prepare for Filing 2022 US Taxes in 2023?
How to Apply for an US ITIN ?
How to Apply for an US ITIN ?
The Penalty of Failure to File FBAR
The Penalty of Failure to File FBAR
Who Needs to Pay the US Self-Employed Tax, Social Security Tax and Medicare Tax?
Who Needs to Pay the US Self-Employed Tax, Social Security Tax and Medicare Tax?
Is Your US Withholding Tax Being Reasonable?
Is Your US Withholding Tax Being Reasonable?
How to Apply for the U.S. Education Tax Credit?
How to Apply for the U.S. Education Tax Credit?
2023 Who Needs to Pay US Gift Tax?
2023 Who Needs to Pay US Gift Tax?
2023 Filing Tax Return Update
2023 Filing Tax Return UpdateThe US Tax Adjustments for 2022
Do Not Miss Your Child Tax Credit
Do Not Miss Your Child Tax Credit
What is US Home Sale Exclusion?
What is US Home Sale Exclusion?
How to Determine the US Source Wages for Nonresident Aliens?
How to Determine the US Source Wages for Nonresident Aliens?
How to Apply for Your US Tax Records?
How to Apply for Your Tax Records?
How to Calculate U.S. Estimated Tax?
How to Calculate U.S. Estimated Tax?
The Important Deadlines for US Tax
The Important Deadlines for US Tax
Know the Signs of the U.S. Identity Theft, Phishing and Online Scams
Know the Signs of the U.S. Identity Theft, Phishing and Online Scams
The 2022 Deadline for Filing Your 2021 U.S. Tax Return and FBAR
The 2022 Deadline for Filing Your 2021 U.S. Tax Return and FBAR
The Effect of the Inflation Reduction Act to Taxpayers
The Effect of the Inflation Reduction Act to Taxpayers
Who Should Pay Estimated Tax? What Are the Advantages of Estimated Taxes?
Who Should Pay Estimated Tax? What Are the Advantages of Estimated Taxes?
7 key items commonly addressed in an LLC Operating Agreement
7 key items commonly addressed in an LLC Operating Agreement
Who Says IRS Only Cares for Celebrities?
Who Says IRS Only Cares for Celebrities?
3 Reasons Why U.S. Company Names Can't Be Used in Delaware
3 Reasons Why U.S. Company Names Can't Be Used in Delaware
Compare Different Business Structure Taxes
Compare Different Business Structure Taxes
Common Business Structures in America
Common Business Structures in America
What Should I Prepare to Set Up a US Company?
What Should I Prepare to Set Up a US Company?
Do I still need to file a tax return with zero U.S. taxes?
Do I still need to file a tax return with zero U.S. taxes?
What Should I Do If IDid Not Receive the Third Economic Impact Payment?
What Should I Do If I Did Not Receive the Third Economic Impact Payment?
AmI a U.S. Resident Alien? How Do I Calculate the 183 Days Living in U.S.?
Am I a U.S. Resident Alien? How Do I Calculate the 183 Days Living in U.S.?
What Should I Do If My Bank Asked Me toComplete a Form W9?
What Should I Do If My Bank Asked Me to Complete a Form W9?
Who Should File a 2021 Tax Return In 2022?
Who Should File a 2021 Tax Return In 2022?
Updates to your 2021 IRS Standard Deduction
Updates to your 2021 IRS Standard Deduction
IRS 2021 Income Tax Brackets, Updates to Your 2021 Tax Return for Filing in 2022
IRS 2021 Income Tax Brackets, Updates to Your 2021 Tax Return for Filing in 2022
How Much Estate and Gift Tax Exemption Do I have? Give Away the Gift Before 2026!
According to IRS regulation, each US citizen has gift tax exemption in whole life.
Who Pays US Gift Tax?
The gift tax may happen when the transfer of property by one individual to another, whether the donor intends the transfer to be a gift or not.
Who Must File Form 8854 to the IRS?
after abandoning the status as a lawful permanent resident (LPR) of the United States.
How to Determine a Long-Term Resident of USA?
You are a long-term resident if you have been a green card holder in at least 8 calendar years of the last 15 tax years.
October 15, 2021 The Deadline for Filing Your U.S. Tax Return
USCPA Sophie Luo (羅霞) reminds you that the October 15 deadline of filing your tax return is around the corner.
IRS Announced That Tax Day for Individuals Are Extended to May 17, 2021.
Individual taxpayers do not need to file any forms or call the IRS to qualify for this automatic federal tax filing and payment relief.
When Can I File 2020 Federal Income Tax Return?
The IRS announced that it will start accepting and processing 2020 individual tax returns on February 12, 2021.As a reminder, the IRS started accepting business tax returns on January 8.
What Should I do If I Didn’t Receive Economic Impact Payments?
In 2020, taxpayers who received economic impact payment also received the notice 1444 from IRS.
What Should I Prepare for Filing 2020 US Taxes in 2021?
The Internal Revenue Service encouraged taxpayers to take action to get ready for the upcoming tax filing season.
Does My US Child Need to File Taxes?
Many moms choose to give births in US, so that their children will be US citizens.
Your Name(s) on Form 1099 and 10422 CAN’T Be Wrong!
USCPA Sophie Luo (羅霞) reminds you that if you trade in security or fund in U.S., your bank or broker will give you form 1099 or form 1042.
What Should I Do if I Didn’t File US Taxes Before?
If you didn’t file U.S. tax return before, you may face financial penalties when IRS reached out to you.
IRS Income Tax Brackets, Updates to Your 2020 Tax Return for Filing in 2021
most ordinary income: 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent and 37 percent.
The FBAR Due Date Are Extended to October 31, 2020.
FinCEN has issued a statement that the Foreign Bank Accounts Report (FBAR) deadline for 2019 has been moved from Oct 15 (today) to October 31, 2020.
The Importance of U.S. Company Bookkeeping and Five Benefits
3. No area limited. Mobility and remote access to your account data and bookkeeping support.
When will I get my 2019 tax refund?
For the most part, the IRS issues most refunds 21 days or more since you e-filed, 6 weeks or more since you mailed your return.
What Should I Do to Return the Stimulus Payment Received in Error?
IRS confirmed that some economic impact payments were sent by mistake.
SBA Disaster Assistance for small businesses in Response to the Coronavirus 2020
Due to the Coronavirus (COVID-19) outbreak.
Who is eligible for the economic impact payment?
The Internal Revenue Service announced on 30th March that for the economic impact by coronavirus, there will be the amount 500 billion economic impact payments distributed to people.
The Federal Income Tax Filing and Federal Income Tax Payments Due Date Are Extended to July 15
Taxpayers do not need to file any additional forms or call the IRS to qualify for this automatic federal tax filing and payment relief.
Who Should File A Tax Return In 2020?
c. You are not U.S. citizen or resident alien, and not having green card but you have income from all sources within of U.S.
What Is Standard Deduction? Can I Reduce My Return Tax?
The Internal Revenue Service (IRS) standard deduction is a specific dollar amount that reduces the amount of income you have to pay taxes on.
Updates to Your 2019 Tax Return for Filing in 2020
most ordinary income: 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent and 37 percent.
What Types of Assets Should I Report on FATCA?
According to the regulations of IRS, If you have to file FATCA, you must use Form 8938 (Statement of Specified Foreign Financial Assets) to make your disclosure to the IRS.
FATCA?Who Must File a FATCA Form?
If you match any of the following conditions.
Which Accounts Must You Report on an FBAR?
In general, deposit accounts such as checking and savings accounts, investment accounts, and most pension and retirement accounts are FBAR-reportable.
How to Report the Value of Foreign Financial Accounts?
How to Report the Value of Foreign Financial Accounts?
Who Must File the FBAR?
Who Must File the FBAR?
What are the penalties for US taxpayers who failure-to-file and failure-to-pay US taxes?
What are the penalties for US taxpayers who failure-to-file and failure-to-pay US taxes?
Did You Meet the US Tax Deadline?
Did You Meet the US Tax Deadline?
Do American-born babies have to pay US taxes?
Do American-born babies have to pay US taxes?
After the new tax reform, the investment immigrants in the scheduled period must also declare the US personal income tax.
After the new tax reform, the investment immigrants in the scheduled period must also declare the US personal income tax.
Tax knowledge you must know to give up US citizenship
Tax knowledge you must know to give up US citizenship
Compare old and new tax laws with tax planning
From January to April, all accounting firms will enter the sprint phase of helping customers file tax returns.
Never worry again if your US Expat Taxes are done right
Let us take the hassle out of filing your US expat taxes so you can get back to your adventure abroad.

