US Tax Services
AdeptsLaw Firm provides full-service US Federal and State tax compliance for individuals, businesses, and cross-border clients. Whether you are a US citizen, Green Card holder, resident alien, non-resident, or an overseas American, our team ensures you meet every IRS and State obligation accurately and on time.
Our US Tax Services at a Glance
- Federal individual income tax returns (Form 1040, 1040-NR)
- Corporate and business tax returns (Form 1120, 1120-S, 1065)
- State and local tax (SALT) compliance
- FBAR (FinCEN 114) and FATCA (Form 8938) reporting
- Expat tax — Americans living and working abroad
- IRS notices, audits, and dispute resolution
- Offer in Compromise and collection matter resolution
- International tax planning — US inbound and outbound
- Cross-border UK & US tax planning
- Voluntary disclosure — Streamlined Filing Compliance Procedures
Individual Federal Income Tax
The US taxes its citizens and residents on worldwide income — no matter where they live. AdeptsLaw Firm prepares Federal income tax returns for the full spectrum of individual taxpayers, ensuring every allowable deduction, credit, and exclusion is applied correctly.
- Form 1040 — US resident individual income tax return
- Form 1040-NR — non-resident alien income tax return
- Dual-status tax year returns (year of arrival or departure)
- Wages, self-employment, and business income reporting
- Rental income and Schedule E preparation
- Investment income — dividends, interest, and capital gains (Schedule D)
- Itemised deductions vs standard deduction analysis (Schedule A)
- Foreign Tax Credit (Form 1116) — avoiding double taxation
- Additional Medicare Tax and Net Investment Income Tax
- Alternative Minimum Tax (AMT) planning
- Form 1040-X — amended return preparation
- IRS CP2000 and underreporter notice responses
Business & Corporate Federal Tax
From sole proprietors to large C-Corporations, AdeptsLaw Firm provides comprehensive Federal business tax compliance and strategic advisory to minimise tax liability and maintain full IRS compliance.
By Entity Type
| Entity Type | IRS Form | Key Services |
|---|---|---|
| Sole Proprietor / Single-Member LLC | Schedule C / Form 1040 | Self-employment tax, QBI deduction, estimated payments |
| Partnership / Multi-member LLC | Form 1065 | K-1 preparation, basis tracking, guaranteed payments |
| S-Corporation | Form 1120-S | Reasonable compensation, distributions, built-in gains |
| C-Corporation | Form 1120 | 21% flat rate, dividends, accumulated earnings |
| Non-profit Organisation | Form 990 | Unrelated business income, compliance maintenance |
Additional Business Tax Services
- Quarterly estimated tax payment planning (Form 1040-ES / Form 1120-W)
- Section 199A Qualified Business Income (QBI) deduction planning
- Depreciation — MACRS, Section 179, and bonus depreciation
- Research & Experimentation (R&E) Tax Credit (Section 41)
- Net Operating Loss (NOL) carryforward and carryback planning
- Passive activity rules and at-risk limitation analysis
- Corporate restructuring — tax-free reorganisations (Section 368)
- Built-in gains tax on S-Corporation conversions
State & Local Tax (SALT)
State and local tax obligations vary dramatically across the 50 states — and with economic nexus rules expanding rapidly, businesses must stay vigilant. AdeptsLaw Firm provides multi-state compliance and nexus advisory.
- Multi-state individual income tax return preparation
- Multi-state corporate and business tax returns
- Nexus analysis — physical and economic presence review
- State registration and account setup
- Sales and use tax compliance — registration and periodic returns
- Apportionment formula analysis — sales, payroll, and property factors
- State NOL and credit carryforward tracking
- Domicile establishment and change advisory
- State audit defence and voluntary disclosure agreements (VDA)
- Remote worker taxation — employer withholding obligations
International Tax & FBAR / FATCA
US persons with overseas assets and accounts face some of the world's most demanding reporting requirements. Non-compliance carries severe civil and criminal penalties. AdeptsLaw Firm ensures full compliance with every international reporting obligation.
Foreign Account & Asset Reporting
- FBAR — FinCEN Form 114
- FATCA — Form 8938
- Form 3520 — foreign trust and large foreign gift reporting
- Form 3520-A — annual information return of foreign trust
- Form 5471 — information return for US persons owning foreign corporations
- Form 5472 — information return for foreign-owned US corporations
- Form 8865 — US persons with interests in foreign partnerships
- Form 8858 — foreign disregarded entities
- Form 926 — transfers of property to foreign corporations
International Tax Planning
- GILTI computation and planning
- FDII deduction
- BEAT advisory
- Subpart F income — controlled foreign corporation (CFC) analysis
- Foreign Tax Credit (FTC) optimisation
- Double Tax Treaty analysis — US-UK, US-Canada, and other treaties
- Transfer pricing — documentation, benchmarking, and APAs
- Inbound investment structuring for foreign investors in the US
- FIRPTA — tax on dispositions of US real property by foreign persons
Expat Tax — Americans Living Abroad
The United States is one of only two countries in the world that taxes its citizens on worldwide income regardless of residence. Every American living abroad must still file a US tax return every year. AdeptsLaw Firm specialises in expat tax compliance.
- Annual Federal tax return for US expats (Form 1040)
- Foreign Earned Income Exclusion (FEIE) — Form 2555
- Foreign Housing Exclusion and deduction
- Bona Fide Residence Test and Physical Presence Test qualification
- FBAR and FATCA compliance for expats with overseas accounts
- Social Security Totalization Agreement advisory — avoiding double contributions
- State tax obligations while living abroad — domicile termination
- Renunciation of US citizenship — exit tax (Section 877A) planning
- Green Card abandonment — expatriation tax implications
- Foreign pension plan reporting and tax treatment
Catch-Up Filing for Non-Compliant Expats
Many Americans abroad are unaware of their US filing obligations. The IRS offers two amnesty pathways for non-willful non-compliance. We guide clients through the appropriate programme to regularise their position without penalty.
- Streamlined Foreign Offshore Procedures (SFOP) — for expats outside the US
- Streamlined Domestic Offshore Procedures (SDOP) — for US-resident filers
- Delinquent FBAR and international information return submission procedures
- Voluntary Disclosure Program (VDP) — for wilful non-compliance
IRS Notices, Audits & Dispute Resolution
An IRS notice or examination letter can be intimidating — but with the right team, it is entirely manageable. AdeptsLaw Firm has extensive experience managing IRS correspondence and audits across all examination types.
IRS Notice & Audit Types We Handle
- CP2000 — automated underreporter notice (AUR) response
- CP3219A — statutory notice of deficiency response
- Correspondence audit — document-based examination
- Office audit — in-person examination at IRS office
- Field examination — IRS agent visits your premises
- Tax Court petition preparation and filing (90-day letter)
- Employment tax (payroll) audit — Form 941 examinations
- R&D credit compliance check responses
IRS Appeals & Collection Resolution
- IRS Independent Office of Appeals — administrative hearing
- US Tax Court — petition, stipulated decision, and trial
- Federal District Court and Court of Federal Claims referral
- Offer in Compromise (OIC) — Form 656
- Instalment Agreement — short-term and long-term payment plans
- Currently Not Collectible (CNC) status application
- Collection Due Process (CDP) hearing — Form 12153
- Innocent Spouse Relief — Form 8857
- Penalty Abatement — First Time Penalty Abatement (FTA) and reasonable cause
- Interest abatement — ministerial or managerial act delays
- Lien and levy release — Certificate of Discharge and Subordination
US Payroll & Employer Tax Compliance
Employer payroll tax obligations in the US are among the most rigorously enforced areas of IRS compliance. Failure to deposit payroll taxes can result in personal liability under the Trust Fund Recovery Penalty (TFRP).
- Payroll setup — employee classification and withholding calculation
- Federal payroll tax deposits — FICA, FUTA, and withheld income tax
- Form 941 — quarterly Federal employer tax return
- Form 944 — annual Federal employer tax return (small employers)
- Form 940 — Federal Unemployment Tax Act (FUTA) return
- W-2 preparation and distribution to employees by 31 January
- 1099-NEC and 1099-MISC preparation for independent contractors
- W-4 review and withholding accuracy checks
- Worker classification — employee vs independent contractor analysis
- Trust Fund Recovery Penalty (TFRP) defence
- State payroll tax registration and compliance
US Tax Compliance Calendar
IRS penalties for late filing and late payment are automatic and accumulate quickly. AdeptsLaw Firm manages all key Federal and State deadlines for retained clients.
| Date | Obligation | Form / Category |
|---|---|---|
| 15 January | Q4 estimated tax payment | Form 1040-ES |
| 31 January | W-2 and 1099-NEC distribution to recipients | Employer / Payer |
| 28 February | Paper W-2 / 1099 filing with SSA / IRS | Employer / Payer |
| 15 March | S-Corp and Partnership return deadline | 1120-S / 1065 |
| 15 April | Individual Federal income tax return deadline | Form 1040 |
| 15 April | FBAR filing deadline (auto-extended to Oct 15) | FinCEN 114 |
| 15 April | Q1 estimated tax payment | Form 1040-ES |
| 15 June | Extended deadline for US expats abroad | Form 1040 |
| 15 June | Q2 estimated tax payment | Form 1040-ES |
| 15 September | Q3 estimated tax payment | Form 1040-ES |
| 15 September | Extended S-Corp / Partnership return deadline | 1120-S / 1065 |
| 15 October | Extended individual return deadline | Form 1040 |
| 15 October | FBAR extended deadline | FinCEN 114 |
| 15 December | Extended C-Corp return deadline | Form 1120 |
Frequently Asked Questions
Yes. The US taxes its citizens on worldwide income regardless of where they live. You must file an annual Form 1040 with the IRS. However, the Foreign Earned Income Exclusion and Foreign Tax Credit can significantly reduce or eliminate your US tax liability. We specialise in this exact situation.
Non-wilful FBAR violations can result in penalties of up to $10,000 per violation. Wilful violations carry penalties of up to the greater of $100,000 or 50% of the account balance per year. Criminal prosecution is also possible. We help clients regularise their position through voluntary disclosure programmes.
Yes. We regularly assist clients with multi-year catch-up filing. Depending on your circumstances, you may qualify for the IRS Streamlined Filing Compliance Procedures which allow you to file back returns without automatic penalties.
An Offer in Compromise allows eligible taxpayers to settle their IRS tax debt for less than the full amount owed, based on doubt as to liability or inability to pay. We assess your eligibility, prepare the application, and negotiate with the IRS on your behalf.
Yes. We provide multi-state individual and business tax return preparation, nexus analysis, and State audit defence across all US states that impose income tax.
Green Card holders are treated as US tax residents and must file Form 1040 reporting worldwide income
— the same as US citizens. Surrendering a Green Card may trigger the expatriation tax (Section 877A) if you meet certain thresholds. We provide pre-surrender planning to manage this exposure.